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B is corrent because experience has shown that business structure and operating style are occasionally deliberately designed to obscure related-party transactions.
A is incorrect because performing the audit of intercompany account balances concurrently with the search for related-party transactions in general is not necessary.
C is incorrect because entering into intercompany transactions on terms equivalent to arm’s length transactions is not considered a problem. The auditor should obtain such an understanding so that he may determine whether related-party transactions may have been consummated on terms not equivalent to arm’s-length transactions.
D is incorrect because the auditor in general will not be able to determine whether particular transactions would have taken place if the parties had not been related.