What are an$$ auditor's responsibilities, under generally accepted auditing$$ standards, to detect financial reporting$$ fraud?

A$.$

The$$ auditor's responsibility to detect financial reporting fraud is less than for other errors that affect the financial statements. The auditor should design the audit to detect other errors on the financial$$ statements, only finding financial reporting fraud if it shows itself.

B$.$

The auditor has no responsibility to detect financial reporting$$ fraud, as that should be discovered by management.

C$.$

The$$ auditor's responsibility to detect financial reporting fraud is the same as for other errors that affect the financial statements. The auditor should design the audit to detect errors and fraud that are material to the financial statements.

D$.$

The$$ auditor's responsibility to detect financial reporting fraud is the greater than for other errors that affect the financial statements. The auditor should design the audit specifically to detect financial reporting$$ fraud, only noting other errors if they come up in the process.