Comparatives Refer to Amounts or Disclosures of One or More

Comparatives refer to amounts or disclosures of one or more previous periods that are presented on a comparative basis with those of the current period.ASA 710 (ISA 710) states that the auditor:

A) is not required to investigate the comparatives.
B) is required to add an 'emphasis of matter' to the audit report.
C) is required to determine whether the comparatives take into account the change of auditor.
D) is required to determine whether the comparatives meet the requirements of the applicable financial reporting framework.