Câu 45: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

During an external audit of an organization’s financial statements, Peter, the external auditor, uncovers significant internal control deficiencies at the audit client’s organization. He believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Peter do with regard to these findings?

1. A. Peter should provide a written communication about the findings to those charged with governance — đáp án hiện tại
2. B. Peter should report the findings in writing directly to the appropriate regulatory agencies
3. C. Peter should discreetly work with senior management to correct the underlying internal control deficiencies
4. D. Peter should make a public announcement that he is withdrawing from the audit engagement