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 prevent and detect all non-compliance with laws and regulations which affect the business
B.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have both a direct and indirect effect on the financial statements
C.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have a direct effect on the financial statements only
D.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have an indirect effect on the financial statements only