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A is corrent because the lack of "arm’s length transactions" creates a situation in which an auditor will attempt to determine whether the transactions have been approved by the board of directors or other appropriate officials.
B is incorrect because, except for routine transactions, it will not in general be possible to ascertain whether the transactions would have occurred if the parties had not been related.
C is incorrect because it will often not be possible to substantiate whether the transactions were consummated on terms equivalent to those prevailing in arm’s-length transactions.
D is incorrect because it ordinarily will not be necessary to discuss the implications of the information with attorneys and bankers.