登录之后可查看解析

C is corrent because representations to the effect that a transaction was consummated on terms no less favorable than those that would have been obtained if the transaction had been with an unrelated party are difficult to substantiate and the auditor may be unable to reach a conclusion as to the propriety thereof.
A is incorrect because it represents an acceptable practice under generally accepted accounting principles. 
A is incorrect because it represents an acceptable practice under generally accepted accounting principles. 
D is incorrect because minor fluctuations in foreign currency rates need not be reflected in financial statements.