According to Auditing Standards, External Auditors' Responsibilities for Indirect Noncompliance

Multiple Choice

According to auditing standards, external auditors' responsibilities for indirect noncompliance do not include:

A) designing audit procedures to detect noncompliance in the absence of specific information brought to the auditors' attention.
B) performing audit procedures when specific information indicates that possible noncompliance may have a material indirect effect on financial statements.
C) considering the qualitative materiality of known and suspected noncompliance.
D) obtaining written management representations concerning the absence of violations of laws and regulations.