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D is corrent because when an auditor becomes aware of information concerning a possible illegal act, he or she should obtain an understanding of the nature of the act, the circumstances in which it occurred, and sufficient other information to evaluate its effect on the financial statements.
A is incorrect because discovery of an illegal act will not necessarily increase the assessed level of control risk.
B is incorrect because obtaining an understanding of the nature of the act will not necessarily affect the reliability of management’s representations.
C is incorrect because while the occurrence of illegal acts will be communicated to the audit committee, the auditor will not necessarily recommend remedial actions.