Which of the following best describes the general character of the three generally accepted auditing standards classified as standards of fieldwork?

a. The competence, independence, and professional care of persons performing the audit.

b. Criteria-for the content of the auditor's report on financial statements ang elated footnote disclosures.

riteria for audit planning and evidence gathering.

d. The need to maintain an independence of mental attitude in all matters relating to the audit. LO587