When an entity has to prepare consolidated financial statements, which of the following are primary audit concerns? (Several choices may be correct.)

A. Ensuring the consistency of accounting policies within the group

B. Verifying the cost at the acquisition date

C. Ensuring gains or losses on the acquisitions of investments have been correctly calculated and recorded

D. Eliminating group balances, transactions, and profits

E. Obtaining and verifying the financial statements of each group entity

F. Translating foreign subsidiaries into Canadian currency