Which of the following is NOT an argument that expert witnesses have used to help auditing firms settle for a very small amount when they fail to detect a cleaver fraud?

a$.$ There were others who had a much better context to see the red flags.

b$.$ The nature of accounting records makes it impossible to look at everything.

c$.$ The audit failed to follow audit standards.

d$.$ Even the best audits cannot always detect fraud, especially frauds involving forgery, collusion, and lying.