Which THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

A: Whether the entity has kept proper accounting records. B: Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures. C: Whether all the information and explanations necessary for the purposes of the audit have been received. D: Whether every transaction that underpins the financial statements has been correctly recorded. E: Whether the entity has been exposed to any fraud.