Which of the following is a conceptual difference between the attestation standards and generally accepted auditing standards?

a. The attestation standards provide a frame- work for the attest function beyond historical financial statements.

b. The requirement that the practitioner be in- dependent in mental attitude is omitted from the attestation standards.

c. The attestation standards do not permit an at- test engagement to be part of a business acquisition study or a feasibility study.

d. None of the standards of fieldwork in generally accepted auditing standards are included in the attestation standards.