Which of the following assertions is incorrect concerning fraud?

(a) Fraud is a broad legal concept

(b) Auditors do make legal determinations of whether fraud has occurred

(c) The auditor’s interest relates to acts that result in a material misstatement of the financial statements

(d) The primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement of the financial statements is intentional or unintentional

(e) Fraud may be concealed by withholding evidence or misrepresenting information in response to inquiries or by falsifying documentation