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81 The dismissal of Newthorpe’s managing director has alerted you to the possibility that the company may not have complied with employment regulations. You therefore need to determine the impact that such noncompliance may have on the audit. In accordance with ISA 250 Consideration of laws and regulations in an audit of financial statements, which of the following responsibilities is CORRECT regarding the responsibilities of the auditors of Newthorpe in relation to compliance with employment regulations?
A.
To obtain sufficient appropriate evidence regarding complianceas they have a direct effect on the financial statements
B.
To perform specific audit procedures to identify possible non-compliance
C.
The auditors do not have any responsibility as the employment regulations do not have a direct effect on the financial statements
D.
To prevent and detect all non-compliance with the regulations