According to the CPA Canada Handbook,the Auditor's Responsibility for Failure

question 102

Multiple Choice

According to the CPA Canada Handbook,the auditor's responsibility for failure to detect fraud arises

• A)when such failure clearly results from failure to comply with generally accepted auditing standards.
• B)whenever the amounts involved are material.
• C)only when the examination was specifically designed to detect fraud.
• D)only when such failure clearly results from negligence so gross as to sustain an inference of fraud on the part of the auditor.