The Auditing Standards Describe How an Auditor Determines If the Preconditions

The auditing standards describe how an auditor determines if the preconditions for an audit are present.Which of the following would be a precondition for an audit?

A) The auditor obtains the agreement of management that it acknowledges and understands its responsibility for the preparation of the financial statements in accordance with the financial reporting framework.
B) The auditor obtains the agreement from management that it acknowledges and understands its responsibility for internal controls so financial statements can be prepared free of material misstatement.
C) The auditor obtains the agreement of management that it agrees to provide the auditor with all information that management is aware of that might be relevant to the preparation of the financial statements.
D) The auditor determines whether the financial reporting framework (the set of internal control standards) used by the client to prepare the financial statements is acceptable.