When an auditor notices evidence of a potential fraud while performing an audit, the auditor should

a. Only report it to the company’s management if the impact is believed to be material.

b. Perform additional procedures to be able to conclude on the existence of the fraud.

c. Report their findings to the appropriate level of management and the audit committee and let the court conclude on the existence of a fraud.

d. Discuss the evidence with the concerned employee(s) to obtain more information.