Which Statement Completes Paragraph 6 of ISA 520

Multiple Choice

Which statement completes paragraph 6 of ISA 520: ?
The auditor shall design and perform analytical procedures near the end of the audit that assist the auditor when forming an overall conclusion as to whether the financial statements…

A) … provide a true and fair view.
B) … present all material amounts.
C) … are consistent with the auditor's understanding of the entity.
D) … comply with the accounting standards.