anchor: 8.17 When auditors conclude, based on evidence obtained, that significant fraud, illegal acts, or other noncompliance either has occurred or is likely to have occurred, they should include in their audit report the relevant information.
positive: The audit report must include any relevant information pertaining to fraud, illegal acts or any other information on noncompliance.
negative: The audit report often contains details on the number of pets in the person's homes.