Khalid a staff auditor is testing accounts payable balances. The auditor observes an

unexpected fluctuation in the account balance compared to the prior year. The

client happens to be walking by, so the auditor asks the client about the fluctuation.

The client provides a plausible and reasonable explanation. In considering other

possible causes for the fluctuation, the client's explanation seems to be the most

likely, so the staff auditor documents it as evidence supporting the fluctuation.

Later, it is determined that other facts encountered during the audit do not support

the client's explanation.

Did Khalid violate any rules? If your answer is Yes, identify the rule and what she

should have done?