Which of the Following Is a Difference Between Performing an Audit

Which of the following is a difference between performing an audit and performing a fraud examination?

A) Auditors are not concerned with the nature of a financial misstatement; fraud examiners are concerned with the nature of the misstatement.
B) Auditors use analytical procedures,such as trend analysis,to identify risks of misstatements; fraud examiners are not interested in analytical procedures because they must identify specific items that prove the occurrence of fraud.
C) Auditors are generally not concerned with small immaterial misstatements; fraud examiners generally do not believe that any fraud is immaterial.
D) Auditors are concerned only with financial statement errors; fraud examiners are concerned only with the theft of assets by employees.