Differences Between Independent Auditors of Financial Statements and Fraud Examiners

Differences between independent auditors of financial statements and fraud examiners include of the following,EXCEPT:

A) Financial auditors assess control risk by thinking like a crook,whereas fraud examiners assess control risk in general terms.
B) Financial auditors work to a higher level of materiality than do fraud examiners.
C) Financial auditors make note of errors and omissions;fraud examiners also focus on exceptions,oddities,and patterns of conduct.
D) Financial audits are based on theories of financial accounting and auditing logic;fraud examination has theories of behavioural motive,opportunity,and integrity