Insert the missing words:

During control evaluation the . . . . . . . . . . . . . . . . . . . . . . . . . is perhaps the single most important factor and this will be based on experience and training. The whole process of reviewing the system will arise throughout the audit and the formal evaluation techniques may be used to confirm the auditor’s initial opinion.

a. perceived system

b. auditor’s judgement

c. control perspectives

d. evidence obtained