When the Auditor Concludes, Based on Information Obtained And, If

Multiple Choice

When the auditor concludes, based on information obtained and, if necessary, consultation with legal advisers, that an illegal act has or is likely to have occurred, the auditor should:

A) express a qualified or adverse opinion, depending on materiality.
B) notify appropriate law enforcement agencies.
C) withdraw from the engagement.
D) consider the effect on the financial report as well as the implications for other aspects of the audit.