In setting the level of materiality during the planning phase of a financial statement audit, the auditor's responsibility regarding material misstatements due to fraud is: - Less than the auditor's responsibility regarding material misstatements caused by error. - Greater than the auditor's responsibility regarding material misstatements cause by error. - The same as the auditor's responsibility regarding material misstatements caused by error. - Either less than or greater than the auditor's responsibility regarding material misstatements casue by error, depending on the circumstances.