【单选题】Which of the following best describes an auditors’ responsibility after noting some indicators of fraud(舞弊征兆,迹象) ?
A.
Expend activities to determine whether an investigation is warranted
B.
Report the possibility of fraud to top management and ask them how they would like to proceed .
C.
Consult with external legal counsel to determine the cause of action to be taken , including the approval of the proposed audit program to make sure it is acceptable on legal grounds .
D.
Report the matter to the audit committee and request funding for outside specialists to help in investigate the possible fraud .