When information comes to the auditors' attention (through audit procedures, allegations received through a fraud hotline, or other means) indicating that abuse may have occurred, auditors should consider whether the possible abuse could significantly affect the audit results.
Abuse never will affect an audits results.
mnli hypothesis: Abuse never will affect an audits results. premise: When information comes to the auditors' attention (through audit procedures, allegations received through a fraud hotline, or other means) indicating that abuse may have occurred, auditors should consider whether the possible abuse could significantly affect the audit results.