Final answer:
The auditor is responsible for violations of laws and regulations, which includes ensuring financial statements are free from material misstatements caused by fraud or errors, with embezzlement being an example of corporate crime.
Step-by-step explanation:
For which laws and regulations does the auditor have the same responsibility as that for errors and fraud? The auditor has the same responsibility for violations of laws and regulations as they do for errors and fraud. This includes ensuring that the financial statements are free from material misstatements, regardless of whether those misstatements are due to fraudulent activities or errors. In the context of corporate crime, an example would be embezzlement. When conducting an audit, the auditor must consider the risk of material misstatement due to either error or fraud, and design their audit procedures to detect such misstatements. Additionally, if the auditor discovers evidence that indicates that a law or regulation has been violated, they are responsible for applying audit procedures specifically designed to further investigate those findings.