Name the generally accepted auditing standards from which the following phrase or phrases are taken. (For example, the phrase "adequate technical training and proficiency" is taken from the first general standard.)

a. "Due professional care is to be exercised."

b. "Sufficient competent evidential matter is to be obtained."

c. "Informative disclosures in the financial state- ments."

d. "The work is to be adequately planned."

e. "Are presented in accordance with generally accepted accounting principles."