Which of the following is a conceptual difference between the attestation standards and International Standards on Auditing?

(A) The attestation standards provide a framework for the attest function beyond historical financial statements.

(B) The requirement that the practitioner be independent in mental attitude is omitted from the attestation standards.

(C) The attestation standards do not permit an attest engagement to be part of a business acquisition study or a feasibility study.

(D) None of the standards of audit planning are included in the attestation standards.