How Does the FASB Conceptual Framework Link Accounting Information Systems

Multiple Choice

How does the FASB Conceptual Framework link accounting information systems with auditing?

A) Auditors must discuss whether the outputs of the AIS fulfill each of the qualitative characteristics in detail.
B) Auditors express an opinion on some of the outputs of the AIS; those outputs contain the elements of financial statements from the conceptual framework.
C) The purpose of accounting as stated in the conceptual framework is the same as the purpose of an AIS and the purpose of auditing.
D) The conceptual framework does not link AIS with auditing.