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Answer (D) is correct . Whether a client is in conformity with the Foreign Corrupt Practices Act is a legal question. Auditors cannot be expected to provide clients or users of the financial statements with legal advice. The role of the auditor is to assess control risk in the course of an engagement to attest to the fair presentation of the financial statements.

Answer (A) is incorrect because The auditor is not required to report violations of the Act to the SEC, although a duty to disclose outside the client may exist in some circumstances; e.g., the client’s failure to take remedial action regarding an illegal act may constitute a disagreement that it must report on Form 8-K (AU?317).
Answer (B) is incorrect because The traditional attest function does not involve compliance auditing.
Answer (C) is incorrect because The FCPA contains no requirement that an auditor express an opinion on internal control.