Auditors plan and perform audit engagements to obtain reasonable assurance that the financial statements are fairly presented and free of material misstatement. Financial statements can be misstated because of errors, fraud, and/or noncompliance with laws and other regulatory requirements. a. Explain the difference between errors and fraud. b. What are the two causes of fraudulent misstatements described in the text? Which employees within the company would you expect to commit each type of fraud? Why?