Which of the following is an accurate statement concerning the auditor's responsibility to consider laws...

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Accounting

Which of the following is an accurate statement concerning the auditor's responsibility to consider laws and regulations?
A. Auditors can follow an easy, step - by - step procedure to determine how laws and regulations impact the financial statements.
B. The auditor must inform an outside party if management has knowingly not complied with a law or regulation.
C. It is the responsibility of the auditor to determine if an act constitutes noncompliance.
D. The auditor's responsibility will depend on whether the laws or regulations are expected to have a direct impact on the financial statements.
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