Auditors detect less than 4% of all identified fraud. Which of the following is NOT one of the primary reasons that auditors don't catch more fraud? Auditors have fewer resources and less time available to detect fraud at clients than the clients themselves do The focus of an audit is on identifying material misstatements, which are more often due to error than fraud. Auditors are one of the last lines of defense, taking place after clients' normal operations and internal control functions. We can only observe fraud that is committed, not fraud that is prevented