One of the Key Differences Between a Financial Statement Audit

One of the key differences between a financial statement audit and a value for money audit is:

A) In most cases VFM audits have mandates established through legislation or contracts.
B) In a financial statement audit, the auditor has to use his or her professional judgment to redefine their broad mandate in specific terms with specific objectives.
C) In a VFM audit, standards are defined by professions and associations.
D) In a financial statement audit, sufficient appropriate evidence must be obtained to afford a reasonable basis to support the content of the auditor's report.