Before Reporting on the Financial Statements of a Canadian Entity

Before reporting on the financial statements of a Canadian entity that have been prepared in accordance with the accounting principles of another country, an auditor practicing in Canada should

A) Understand the accounting principles that are generally accepted in the other country.
B) Be certified by the appropriate auditing or accountancy board of the other country.
C) Notify management that the auditor is required to deny an opinion on the financial statements.
D) Recast the financial statements according to Canadian GAAP.