28- Reporting and communicating identified or suspected noncompliance with those charged with governance of matters of noncompliance is the responsibility of: A- The auditor. B- The management C- The board of director. D- The accountant of the company. 29- Segmenting the audit by dividing classes of transactions and account balances that are closely related into segments is called: A- The transaction approach. B- The cycle approach. C- The geographical approach. D- The financial approach. 30- Ownership by a close relative of the covered member is usually not a violation of independence unless: A- The ownership is material to the relative. B- The ownership enables the relative to exercise significant influence over the attest client. C-Both A and B are correct answers. D- None of the above is correct