Most auditors believe that financial statements are "presented fairly" when the statements are in accordance with GAAP, and that it is also necessary to: A) Determine that they are not in violation of FASB statements. B) Examine the substance of transactions and balances for possible misinformation. C) Review the statements using the accounting principles promulgated by the SEC. D) Assure investors that net income reported this year will be exceeded in the future.