Which of the following best defines fraud in a financial statement auditing context? A. Fraud is either an intentional or unintentional misstatement of the financial statements, depending on materiality. B. Fraud is an intentional misstatement of the financial statements. C. Fraud is an unintentional misstatement of the financial statements. D. Fraud is either an intentional or unintentional misstatement of the financial statements, depending on consistency