According to PwCs Global Economic Crime and Fraud Survey-Malaysia Report: The top four most disruptive or impactful incidents of fraud experienced by Malaysian organisations in the last two years are asset misappropriation (16%) ,bribery and corruption(18%) ,customer fraud (20%),and cybercrime (16%). Critically discuss on the responsibilities of auditor relating to fraud in an audit of financial statements. You are required to state the relevant authorities to support your comments. (10 marks)