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C is corrent because the auditor should be aware that for related-party transactions, the substance of a particular transaction may differ significantly from its form, and that the financial statements should recognize the substance rather than merely its legal form.
A is incorrect because the auditor should view related-party transactions within the framework of existing pronouncements, placing primary emphasis on the adequacy of disclosure rather than the legal form.
B is incorrect because financial statements should recognize the substance of particular transactions rather than merely their legal form.
D is incorrect because in the absence of evidence to the contrary, transactions with related parties should not be assumed to be outside the ordinary course of business.