Question: In reporting under Government Auditing Standards, an auditor most likely would be required to report a falsification of accounting records directly to a federal inspector

In reporting under Government Auditing Standards, an auditor most likely would be required to report a falsification of accounting records directly to a federal inspector general when the falsification is

a. Discovered after the auditor’s report has been made available to the federal inspector general and to the public.

b. Reported by the auditor to the audit committee as a significant deficiency in internal control.

c. Voluntarily disclosed to the auditor by low-level personnel as a result of the auditor’s inquiries.

d. Communicated by the auditor to the auditee and the auditee fails to make a required report of the matter.

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