As Part of the Audit,the Auditor May Examine Authorization Procedures

As part of the audit,the auditor may examine authorization procedures with respect to the repurchase or redemption of capital stock.In particular,for a public company the auditor would verify that which of the following details have been authorized?

A) general ledger accounts affected,dividends included,amount to be paid
B) type of stock,timing,amount to be paid
C) individuals from whom repurchase will be permitted,maximum amount
D) type of stock,amount to be paid,effect upon bond sinking funds