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C is corrent because when fraud risk factors exist, the auditor should consider whether already designed procedures adequately consider the existence of fraud. When they do not, audit procedures must be extended.
A is incorrect because the auditor may be held responsible for failures to detect misstatements due to errors and fraud because of inadequate planning, performance or judgment. Not confirming receivables or not observing inventories are only two of the many possible situations in which the auditor may be held responsible for a failure to detect associated errors and fraud.
B is incorrect because the extended auditing procedures are necessary when normal procedures indicate evidence that misstatements due to errors and fraud may exist, not when there is no such evidence.
D is incorrect because the auditor should design the audit to provide reasonable assurance of detecting errors and fraud that is material to the financial statements. This responsibility for detection is not limited to circumstances arising from the nonapplication of generally accepted accounting principles.