A. The auditor should perform a manual recalculation of several results to validate and document the results.

B. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.

C. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

D. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.