Premise: If specific information comes to the auditors' attention that provides evidence concerning the existence of possible noncompliance that could affect financial data significant to the audit objectives or that could have a material indirect effect on the financial statements, auditors should apply audit procedures specifically directed to ascertaining whether noncompliance has occurred or is likely to have occurred.

Hypothesis: During the course of this year's corporate audit, auditors should be aware of noncompliance and follow specific steps if noncompliance is suspected.
Relation: neutral