【单选题】In accordance with ISA 250 Consideration of laws and regulations in an audit of financial statements what are the responsibilities of the external auditor?
A.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have both a direct and indirect effect on the financial statements
B.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have a direct effect on the financial statements only
C.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have an indirect effect on the financial statements only
D.
To prevent and detect all non-compliance with laws and regulations which affect the business