Which of the Following Statements Best Describes the Competency Requirement

Which of the following statements best describes the competency requirement for an auditor regarding fraud risks encountered in an engagement execution?

A) The auditor should be able to have comparable competencies of a person whose primary responsibility is detecting and investigating fraud.
B) The auditor must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization.
C) The auditor is not expected to have any competency requirement regarding fraud since the role of investigating and detecting fraud belongs to other functions in the organization.
D) The auditor must be able to have an appreciation of the fundamentals of fraud detection and investigation techniques.