32. If the auditor witnesses a direct illegal act the auditor must A. Do nothing B. Inform the appropriate level of management C. Modify the audit opinion D. None of the above 33. If the auditor witnesses a material illegal act the auditor must A. Do nothing B. Inform the appropriate level of management C. Modify the audit opinion D. None of the above 34. Responsible for corporate governance in the United States of America A. Management B. The Audit Committee C. The Board of Directors D. All of the above assurance that any material illegal acts will be detected 35. An audit provides A. No B. Limited C. Reasonable D. Absolute