Which of the Following Statements Is Correct with Respect to the Auditor's

Multiple Choice

Which of the following statements is correct with respect to the auditor's responsibilities relative to the detection of indirect-effect illegal acts?

A) The auditor has no responsibility for searching for indirect-effect illegal acts.
B) The auditor has the same responsibility for searching for indirect-effect illegal acts as any other potential misstatement that may occur.
C) Auditors have responsibility for searching for any illegal act, whether direct-effect or indirect-effect.
D) Discovery of indirect-effect illegal acts is usually easier than discovery of fraud.