Which of the Following Statements Best Describes an Auditor's Responsibility

Which of the following statements best describes an auditor's responsibility to detect errors and other irregularities?

A) An auditor should design procedures to reduce the risk of not detecting a material misstatement to an appropriately low level.
B) An auditor is responsible to detect material errors, but has no responsibility to detect material irregularities that are concealed through employee collusion or management override of the internal control system.
C) An auditor has no responsibility to detect errors and irregularities unless analytical procedures or tests of transactions identify conditions that would cause a reasonably prudent auditor to suspect that the financial statements were materially misstated.
D) An auditor has no responsibility to detect errors and irregularities because an auditor is not an insurer and an audit does not constitute a guarantee.