In an audit, who is primarily responsible for the prevention and detection of fraud?

"Ultimately, it is the client's management that is responsible for preventing and detecting fraud within their organization. They can achieve this by implementing effective internal controls and committing to a culture of honesty and ethical behavior. As auditors, we are responsible for conducting our audit in accordance with generally accepted auditing standards. However, there will always be an inherent risk that the limitations of an audit prevents us from detecting all material misstatements."