In Determining the Types of Activities,engagements and Interactions an Auditor

In determining the types of activities,engagements and interactions an auditor should have with a client,the CPA and the audit firm must do which of the following?

A) only assess the relationships of clients that pay audit fees that are material to their firm.
B) assess all of their relationships with every client to ensure that independence is intact.
C) focus on client satisfaction above all other considerations.
D) realize that ethics are only guidelines and a matter of personal judgment.