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A is corrent because when specific information concerning an illegal act comes to the auditor’s attention, the auditor must follow up on it.
B is incorrect because the auditor does not have such a responsibility to determine whether illegal acts have occurred.
C is incorrect because an auditor does not have a responsibility to plan and perform the audit to obtain reasonable assurance that no illegal acts have been committed.
D is incorrect because an illegal act will only result in a qualified opinion or an adverse opinion if the financial statements are not presented in conformity with generally accepted accounting principles. Thus, if important enough, the illegal act should be disclosed in the financial statements; if it is not, a qualified opinion or adverse opinion is appropriate.