In Auditing Related Party Transactions, the Auditor Is Expected to Determine

In auditing related party transactions, the auditor is expected to determine:

A) whether a particular transaction would have occurred if the parties had not been related.
B) what the exchange price and terms would have been if the parties had not been related.
C) if the related parties acted fraudulently.
D) the substance of the transaction and its effects on the financial statements.
E) the nature of the transaction by simply inquiring of management.