If specific information comes to the auditors ' attention that provides evidence concerning the existence of possible noncompliance that could affect financial data significant to the audit objectives or that could have a material indirect effect on the financial statements , auditors should apply audit procedures specifically directed to ascertaining whether noncompliance has occurred or is likely to have occurred .
During the course of this year 's corporate audit , auditors should be aware of noncompliance and follow specific steps if noncompliance is suspected .