To do an audit of a company's financial statements, there must be several key elements and procedures including all of the following except: A. Quantitative information in a verifiable form that can be checked by the auditor. B. Some standards or criteria by which the auditor can evaluate the information, which are generally accepted accounting principles or International Financial Reporting Standards. C. Determining the degree of correspondence between information and established criteria using some kind and amount of evidence. OD. None of the above.