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 .
If an auditor finds information that provides evidence of possible noncompliance the auditor should consider their gut feelings as to whether noncompliance may have occurred or not .