What Do Auditors Do When Considering Rights and Obligations

What do auditors do when considering rights and obligations?

A) Gather evidence to verify that recorded assets are owned by the entity and recorded liabilities represent commitments of the entity.
B) Search for evidence to verify that asset, liability, and equity items on the balance sheet actually exist.
C) Search for assets, liabilities, and equity items to ensure they have been recorded.
D) Search for evidence that assets, liabilities, and equity items have been recorded at appropriate amounts.