When Reporting Identified or Suspected Noncompliance

Multiple Choice

When reporting identified or suspected noncompliance,

A) the auditor must report inconsequential noncompliance to the audit committee.
B) the auditor should communicate all material noncompliance matters to those charged with governance.
C) any intentional noncompliance must be reported to local law enforcement.
D) all noncompliance, whether material or not, must result in a disclaimer of opinion.