What Is the Auditor's Responsibility with Regard to Illegal Acts

Multiple Choice

What is the auditor's responsibility with regard to illegal acts?

A) To detect and report illegal acts that have an indirect and material effect on financial statement amounts.
B) To detect and report illegal acts that have a direct and material effect on financial statement amounts.
C) To detect and report illegal acts that have a direct and immaterial effect on financial statement amounts.
D) To detect and report illegal acts that have an indirect and immaterial effect on financial statement amounts.