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C is corrent because the term "fraud" refers to intentional distortions of financial statements such as deliberate misrepresentations.
A is incorrect because an error in accounting data is an example of "errors" as defined by Statements on Auditing Standards. An error refers to an unintentional mistake.
B is incorrect because an error in the application of accounting principles is an example of "errors" as defined by Statements on Auditing Standards. An error refers to an unintentional mistake.
D is incorrect because a misinterpretation of facts is an example of "errors" as defined by Statements on Auditing Standards. An error refers to an unintentional mistake.