The auditor's first course of action when an illegal act is uncovered should be to immediately notify the appropriate authorities, including but not limited to the police, and for publicly held companies, the Securities and Exchange Commission. 当发现违法行为时，审计师的第一步行动应立即通知相关当局，包括但不限于警方，对于上市公司，应通知证券交易委员会。