Which of the Following Statements Best Describes the Auditor's Responsibility

Multiple Choice

Which of the following statements best describes the auditor's responsibility regarding the detection of fraud?

A) The auditor must extend auditing procedures to actively search for fraud.
B) The auditor is responsible for the failure to detect fraud only when an unmodified auditor's opinion is issued.
C) The auditor is responsible for fraud when such failure results from non-performance of procedures described in the engagement letter.
D) The auditor must plan the audit so as to have a reasonable expectation of discovering material fraud.