Who is responsible for deduction of fraud? The auditor or the management?

Dear Fahad, Fraud detection is the responsibility of management.
Now I would like to discuss it from2 perspectives  (i) External Auditor (ii) Internal auditor   (i) External Auditor: According to International standards on auditing (ISA240) It is the responsibility of the management for the detection and prevention of fraud.
ISA700 requires an auditor to write in its auditors report " That it is the responsibility of the management to establish and maintain system of internal controls" (ii)Internal auditor:   Management should be responsible for the system of internal controls, including the ability to prevent and, as necessary, detect potential theft and fraud.
Internal audit should only take on any part of this management responsibility with the prior and formal approval of the audit committee.
In such cases, the responsibility of internal audit should be limited (in my opinion) to a secondary role in detection while management remains responsible for the primary detection role and fully responsible for prevention.

To answer the question there are a number of factors pertaining to this subject, including the type of company people or private contribution to the piece I hope clarification over the question either in private companies, the administration responsible for the discount fraud and there is no external auditor for the objection and statement fraud or corporate Kabray and contributeand with limited Almsoulih if approved auditor shall be subject cheating on between management and the external auditor and you Walsh

Management is responsible for fraud deduction,

Internal auditor is playing important role in minimizing the effects of fraud on the organization, by reviewing internal control systems & make a recommendations to remedy any weaknesses, enhance the effectiveness & efficiency of the system.

The primary responsibilty to detect fraud lies with the management. Auditors however could assist management in uncovering any fraud through vaious auditing procedures that are applied during an audit. 

However Auditors cannot be held responsible for not finding deeply laden and well conspired frauds if he has performed his duties with reasonable level of diligence.

Therefore it is Management who has to ensure it has sufficient internal controls in place to prevent and detect frauds. 

Management

Managment is responsible for fraud detectian,

 Auditors are responsile for red flags