Concerning fraud and governmental auditing, a CPA has the following duty during the audit examination:

A. The CPA must test for fraud and make a written assurance that fraud does not exist.

B. The CPA must test for fraud and advise the city council that fraud either exists or n/r?

C. The CPA has no duty to test for fraud.

D. The CPA must test for fraud and if fraud exists, they must inform the appropriate legislative body; however, they are under no duty to find the fraud.