Can you explain the current and possible future role of auditors in preventing and detecting and reporting error and fraud?

There is a gab between auditors and management about fraud,as auditors felt that the detection of fraud is managenent'sresponsibolity. -There has been controversy over the role of the auditor with respect to the detection of fraud. It has been argued that an audit should be done by a comptrnt, ondependent individual and involves the collection and assessment of evidence about information to decide and report on the degree of correspondence between the information and certain established criteria