When gaining an understanding of the specific business operations of an audit client which of the following matters would an auditor need to consider?

A、Accountingprinciplesandindustryspecificpracticesrelevanttotheclient'sbusiness;
B、Acquisitionsordisposalsoftheclient'sbusinessactivities;
C、Leasingofproperty,plantorequipmentforuseintheclient'sbusiness;
D、Productsorservicesandmarketsoftheclient'sbusiness