Which of the following is an objective of SAS No. 137 related to other information?

A. Consider whether there are any inconsistencies between the financial statements and the other information presented.
B. Stay alert for indicators of any inconsistencies between the other information presented and the knowledge or evidence acquired by the auditor during the audit.
C. Extend audit procedures to opine on the other information in relation to the financial statements as a whole.
D. Respond appropriately when material inconsistencies between other information and audited financial statements are identified or when the other information appears to be misstat