Which of the Following Statements Reflects an Auditor's Responsibility for Detecting

Multiple Choice

Which of the following statements reflects an auditor's responsibility for detecting fraud?

A) An auditor is not responsible for discovering fraudulent acts involving employee collusion.
B) The audit should be planned to detect only fraud caused by departures from GAAP.
C) An auditor is only responsible for detecting fraudulent financial reporting.
D) An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that are material to the financial statements.