Fred Flinstone is a staff accountant at Granite, Rubble, & Dino, CPAs and is working on his first audit engagement. He has heard a lot of conflicting information about the auditor's responsibility for fraud in a financial statement audit engagement and wants to clarify what the actual responsibilities are. Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formatted AU-C paragraphs are 1, 2, or 3 digits, preceded in some cases by an upper case letter.)