With regards to the three major criminal cases (United States v. Natelli (1985); United States v. Weiner (1975); and ESM Government Securities v. Alexander Grant & Co. (1986)), which of the following is not a critical lesson learned from these cases?

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The critical lesson learned from these cases is that transactions with third parties require special scrutiny by the auditor (A), independence by all individuals involved on the audit engagement is essential (C), and an investigation by the auditor of the integrity of management is important (D). However, accounting principles cannot be relied upon exclusively by the auditor in deciding whether financial statements are fairly presented because the auditor must exercise professional judgment and skepticism in evaluating the substance of transactions and the economic reality of the company's operations, as well as considering the adequacy of disclosures in the financial statements.

With Regards to the Three Major Criminal Cases (United States