According to SAS 99,what Is the Auditor's Responsibility for Detecting

According to SAS 99,what is the auditor's responsibility for detecting fraud in an audit?

A) The auditor has the responsibility to prevent or detect all material misstatements.
B) The auditor has the responsibility to test any account that may have a material misstatement.
C) The auditor has a responsibility to perform tests to obtain reasonable assurance that the financial statements are free of material misstatement.
D) The auditor has the responsibility to plan the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.