15. Which of the following statements is correct regarding the auditor's responsibility to detect errors and fraud ?
(A) The auditor should design and execute an audit that will provide complete assurance that the financial statements are free of material errors or fraud.
(B) The auditor's opinion provides absolute assurance that the financial statements are free of material errors or fraud.
(C) The auditor is not responsible for detecting material misstatements resulting from management fraud.
(D) The auditor should design the audit to provide reasonable assurance of detecting errors and fraud that are material to the financial statements.