In Connection with the Examination of Financial Statements, an Independent

In connection with the examination of financial statements, an independent auditor could be responsible for failure to detect a material fraud if:

A) the auditor performing important parts of the work failed to discover a close relationship between the treasurer and the cashier.
B) statistical sampling techniques were not used on the audit engagement.
C) the auditor planned the work in a hasty and inefficient manner.
D) the fraud was perpetrated by one trusted client employee, who circumvented the existing internal controls.