If specific information comes to the auditors' attention that provides evidence concerning the existence of possible noncompliance that could have a material indirect effect on the financial statements or significant indirect effect on other financial data need to achieve audit objectives, auditors should apply audit procedures specifically directed to ascertaining whether that noncompliance has occurred or is likely to have occurred.
Auditors should ascertain whether noncompliance has occurred or is likely to have occurred within certain time limits.