Which should be the auditor's primary focus when considering related party transactions? O A. The adequacy of the client's disclosure of such transactions. The determination as to whether such transactions were consummated under arm's-length terms. B. O C. OD. The legality of such transactions. The need to disclose payments made to top members of management under compensation arrangements and for expense allowances.

Which should be the auditor's primary focus when considering related party transactions? A. The adequacy of the client's disclosure of such transactions. B. The determination as to whether such transactions were consummated under arm's-length terms. C. The legality of such transactions. D. The need to disclose payments made to top members of management under compensation arrangements and for expense allowances