Is auditor responsible for detection of fraud and error?

Internal Auditing activity does not add assurance that fraudulent activities will be detected. because internal auditing responsibility with respect to fraud detection is to examine and evaluate the adequacy and effectiveness of internal control.

Furthermore, internal auditors are responsible for assisting in the deterrence of fraud by examining and evaluating the adequacy and the effectiveness of the system of internal control.

After notifying some red flags, an internal auditor's responsibilities for detecting fraud include evaluating fraud indicators by expanding activities and deciding whether any additional action is necessary or whether an investigation should be recommended.

the internal auditor should notify the appropriate authorities within the organization only if (s)he has determined that indicators of fraud are sufficient to recommend an investigation.

Its management responsibility to prevention and detection of fraud in the first place and for that it is management's responsibility to design internal controls to prevent, detect, and mitigate fraud, the internal auditors are the appropriate resource for assessing the effectiveness of what management has implemented. Therefore, depending on directives from management, the board, audit committee, or other governing body, the internal auditors might play a variety of consulting, assurance, collaborative, advisory, oversight, and investigative roles in an organization's fraud management process.

Yes and NO for both

Although its the primary responsibility of "Management", auditors also have their respective roles to be played in connection with deterring and detecting frauds

auditor resposnibality regarding fraud detection is to evalute controlls and risk assesement and give recomendation

No auditors are not responsible for detection of frauds.Internal auditors evaluate  the adequacy of  the internal controls only to check whether proper checks and controls are there in the system to arrest financial leakages.

yes auditor is responsible for fraud detection as it is his primarily responsibility to find the error as well as fraud

"Case: Kingston cotton mills company (1986)

An auditor is not bound to be detective and to work with their suspicion, that there is something wrong. He is a watchdog not a blood hound. He is justified in believing tried servant of the company and is entitled to rely upon their representation provides he takes reasonable care."

So if the auditor is suspicious on any transaction, he may extend his audit procedures to detect fraud and error.

Otherwise, he may not do.

According to ISA240,

"Its not Resoponsibility of Auditor to prevent or detect fraud, its responsibility is with management and those charged with governance"

An auditor is responsible to authenticate the data in financial statements in compliance with laws and international accounting standards. However, during the course of audit; if any fraud is identified; it is his responsibility to report the same. The management is mainly responsible for the frauds.