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

Question $37$Answer

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.

c$.$

The information and communication component of the client's internal control may be so effective that the auditor performs only minimal substantive testing.

d$.$

Noncompliance may be attributed to the only person in the client's organization with access to both assets and the accounting records.