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D is corrent because terms such as "must","shall"and "is required to"are used to indicate that the auditor must fulfill the responsibilities if those responsibilities are relevant to the audit being performed.
A is incorrect because the term "should" means that the auditor must comply with the requirements unless he or she can demonstrate that alternative actions were sufficient to achieve the objectives of the standards.
B is incorrect because no particular terms are used for the situation in which the auditor has complete discretion whether to perform the procedure.
C is incorrect because terms such as "may," "might" and "could" are used when the auditor should consider performing the audit procedure.