For each description, list the letter or letters of the term or terms that define the description. Each term may be used once, more than once, or not at all.

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Description 1. Indicates that personnel should be hired who possess the charac- teristics to enable them to per- form competently. D 2. Indicates that generally accepted auditing standards were followed. 3. Emphasizes the need for ade- quate technical training. 1. Emphasizes the need for a suffi- cient understanding of internal control. 5. Emphasizes the need for an inde pendence in mental attitude. Term a. Attestation standards: b. Disclaimer of opinion c. Generally accepted auditing standards d. Quality control stan- dard e. Scope paragraph