Audit standards distinguish auditors$$ responsibility for planning procedures for detecting noncompliance with laws and regulations having a direct effect on financial statements versus planning procedures for detecting noncompliance with laws and regulations that do not have a direct effect on financial statements.

Required:

b$.$ Indicate whether each of the following instances of noncompliance, are direct$-$effect $($D$)$ or indirect$-$effect $($I$)$ noncompliance: