It seems realistic to expect the auditor to take such information into account in his review of the audit  and the person acting as auditor also needs to be aware of other non-audit work on his client that partners in his firm may be doing such as for example tax work and they in turn should consider whether any information that may arise from their work is relevant to the conduct of the audit and where it is, they should also consider whether it is relevant to the duty to report to the regulator, the partner carrying out the audit should also if possible, discuss it with his client.