An Entity That Carries on Business Over the Internet Raises

An entity that carries on business over the internet raises some very specific issues that an Auditor needs to be aware of. Which of the following ISA Standards is particularly relevant in the context of selling over the internet?

A) ISA 520 Analytical Procedures
B) ISA 620 Using the Work of an Auditor's Expert
C) ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
D) ISA 402 Audit Considerations Relating to an Entity Using a Service Organization