Under GAGAS, auditors have the same responsibilities for detecting material misstatements arising from other types of noncompliance as they do for detecting those arising from fraud and illegal acts.
Auditors have multiple responsibilities. 
mnli hypothesis: Auditors have multiple responsibilities.  premise: Under GAGAS, auditors have the same responsibilities for detecting material misstatements arising from other types of noncompliance as they do for detecting those arising from fraud and illegal acts.