an auditwhich of the following statements concerning non$-$compliance by clients is correct an audit and accordance with generally accepted auditing standards normally includes audit procedures specifically designed to detect non$-$compliance that has an indirect but material effect on the financial statements and auditor considers non$-$compliance from the perspective of the reliability of Management's representations rather than their relation to audit objectives derived from financial statement assertions and Auditor's responsibility to detect non$-$compliance that has a direct material effect on the financial statements is the same as that for errors and frauds and auditor has no responsibility for compliance that has an indirect effect on the financial statements