40. Regulations may be issued by A. The State governor B. The United States Congress C. The Department of Homeland Security D. All of the above 41. Witnessing sexual harassment is an example of a(n) A. Direct illegal act B. Indirect illegal act C. Regulation Violation D. All of the above 42. The auditor must meet with the engagement team to discuss the risk of material misstatement due to fraud A. True B. False 43. The auditor must examine the client's adjusting journal entries during the audit planning stage A. True B. False 44. If the auditor suspects fraud, the auditor must require that management consults with legal counsel A True B. False