Before accepting an engagement, the auditor should evaluate whether other conditions exist that raise questions as to the prospective client's auditability. Which of the following factors would be the least likely to cause concern about an entity's auditability? A) Related party transactions. B) Lack of audit trail. C) Disregard of responsibility to maintain adequate internal controls. D) Important evidence available only in electronic form. E) Inability to review the details supporting beginning balances