[单选题]
Which of the following statements about the responsibilities of external and internal auditors with regards to fraud is NOT correct?
A .The external auditor must maintain an attitude of professional scepticism throughout the audit recognising the possibility that a material misstatement due to fraud could exist.
B .The internal auditor must always consider the potential of management overriding controls and modify their audit procedures accordingly when performing internal audit engagements.
C .It is not the responsibility of the external auditors to detect fraud within a client.
D .The work of internal auditors in reviewing the company's internal control systems helps management to fulfill its responsibility for preventing and detecting fraud.
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