If Specific Integrity Violations Are Suspected or Detected, Auditors May

If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:

A) Identify applicable laws and regulations.
B) Design specific tests of compliance with applicable laws and regulations.
C) Changing the results of the audit or investigation.
D) Assist with areas of the audit or investigation requiring special expertise.

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