36. An illegal act that affects the disclosure notes A. Direct Illegal Act B. Indirect Illegal Act C. Benevolent Illegal Act D. Malevolent Illegal Act 37. Laws may be passed by A. The PCAOB B. The United States Congress C. The Securities and Exchange Commission D. All of the above 38. Provides reasonable assurance the organization will achieve its goals A. Financial Statement Audit B. Internal Control C. Audit Opinion D. All of the Above 39. Private company audit committees must A. Hire and fire the auditor B. Have at least one financial statement expert C. Be able to independently engage legal counsel if needed D. None of the above