David Copper is performing the audit of financial statement of Igma Co and is in doubt about some of the transactions.
If David believes an illegal act may have occurred, which of the following will be the LEAST necessary action?
A . Inquire of management of Igma Co, at a level above those likely to be involved with the illegality.
B . Consult with Igma Co’s legal counsel.
C . Consider accumulating additional evidence to determine if there is actually an illegal act.
D . File a case against the client as soon as possible.
Answer: D