Problem

According to auditing standards, external auditors’ responsibilities for indirect noncompl...

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 an indirect material 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.

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