According to the CPA Canada Handbook, the auditor's responsibility for failure to detect fraud ariseslist$12$ A$.$ only when the examination was specifically designed to detect fraud. B$.$ only when such failure clearly results from negligence so gross as to sustain an inference of fraud on the part of the auditor. c$.$ whenever the amounts involved are material. D$.$ when such failure clearly results from failure to comply with generally accepted auditing standards.