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B is corrent because in such situations in which the auditor knows of the illegal act, a simple disclaimer will not suffice, since the lack of disclosure represents a departure from GAAP. This departure from GAAP will result in a qualified opinion or an adverse opinion.
A is incorrect because the board of directors and/or its audit committee may need to be notified of such situations by the auditor.
C is incorrect because withdrawing from the engagement is appropriate in certain instances such as when the client refuses to accept the issued audit report and when the client continues the illegal act.
D is incorrect because an audit cannot be expected to provide assurance that illegal acts will be detected.