Which of the following is false with regards to audit responsibility?

A) Reasonable assurance is a high, but not absolute, level of assurance.

B) The auditor's responsibility for illegal acts is the same as for errors and fraud.

C) The auditor of a public company is required to certify the annual financial statements.

D) Auditing standards make no distinction between error or fraud; in either case, the auditor must obtain reasonable assurance about whether the financial statements are free of material misstatement.