If specific information comes to the auditors ' attention that provides evidence concerning the existence of possible noncompliance that could have a material indirect effect on the financial statements or significant indirect effect on other financial data need to achieve audit objectives , auditors should apply audit procedures specifically directed to ascertaining whether that noncompliance has occurred or is likely to have occurred .
If specific information comes to the auditor 's attention that could have a material indirect effect on the financial statements needed to achieve audit objectives , auditors should apply specifically directed audit procedures to ascertain whether or not that noncompliance has occurred or is likely to have occurred .