Which two of the following phrases would apply to "audit criteria"?

According to ISO 19011:2018 Clause 3.3 (Terms and definitions):

Audit criteria are defined as:

“Set of policies, procedures or requirements used as a reference against which objective evidence is compared.”

ISO 14001 requirements (F) and the organization's own management policy (A) are valid audit criteria.

Nonconformity report (C) and audit conclusions (D) are audit outputs, not criteria.

Financial objectives (B) and auditor competence (E) are not used as audit criteria.