Thus, when auditors disclose matters that have led them to conclude that an illegal act is likely to have occurred, they should take care not to imply that they have made a determination of illegality.
Thus, when auditors release matters that have them conclude an illegal act likely occurred, they need take care that they have determination already made.
Thus, when auditors release matters that have them conclude an illegal act likely occurred, they don't need take care that they have determination already made.