The most likely reason the audit cannot reasonably be expected to bring all noncompliance with laws and regulations by the client to the auditor's attention is that O a Noncompliance is perpetrated by management override of the information and communication component of internal control b . Noncompliance by clients often relates to operating aspects rather than accounting aspects . The information and communication component of the client's internal control may be so effective that the auditor performs only minimal substantive testing . O d . Noncompliance may be attributed to the only person in the client's organization with access to both assets and the accounting records