The Board has also struggled to differentiate between their responsibilities and those of the external auditor in circumstances such as the prevention and detection of fraud and error, and compliance with regulations. Which of the following statements best describes YHT & Co’s responsibility regarding BJM’s compliance with hygiene regulations, in line with ISA 250 Consideration of laws and regulations in an audit of financial statements?
A、YHT & Co should actively prevent and detect non-compliance with the regulations.
B、YHT & Co should perform specific audit procedures to identify possible non-compliance.
C、YHT & Co should obtain sufficient appropriate audit evidence about BJM's compliance with the regulations as they have a direct effect on the financial statements.
D、YHT & Co does not have any responsibility as the hygiene regulations do not have a direct effect on the financial statements.