Which of the Following Statements About Illegal Acts Committed by Clients

Which of the following statements about illegal acts committed by clients is correct?

A) An auditor has no responsibility to detect illegal acts that have an indirect effect on the financial statements.
B) An audit in accordance with generally accepted auditing standards normally includes audit procedures specifically designed to detect illegal acts that have an indirect but material effect on the financial statements.
C) An auditor considers illegal acts from the perspective of the reliability of management's representations rather than their relation to audit objectives derived from financial statement assertions.
D) An auditor's responsibility to detect illegal acts that have a direct and material effect on the financial statements is the same as that for errors and irregularities.