What Is One of the Primary Differences Between a Financial

What is one of the primary differences between a Financial Statement auditor and a Forensic Accountant?

A) Financial statement auditors are likely to follow leads suggested by immaterial items whereas Forensic Accountants often must restrict their efforts to searching for material misstatements.
B) Forensic Accountants are likely to follow leads suggested by immaterial items whereas financial statement auditors often must restrict their efforts to searching for material misstatements.
C) Forensic Accountants must focus on specific legal areas that produce fraud charges under the courts of law whereas financial statement auditors focus their attention on the Generally Accepted Accounting Principles.
D) Forensic Accountants are likely to ask individuals to fix discrepancies found in financial statements whereas financial statement auditors will fail a corporations financial statement certification, therefore having repercussions with the SEC.