2. For each of the matters below, indicate through the appropriate letter the group of generally accepted auditing standards to which the matter is most closely related A. General standards B. Standards of field work C. Standards of reporting

(1) The mental attitude and impartiality of auditors. (2) Auditors' overall conclusion of the fairness of the client's financial statements. (3) The use of an audit program to identify audit procedures to be performed during the engagement. (4) Auditors' assessment of control risk after performing tests of controls. (5) Accounting firm policies with respect to the level of expected continuing professional education. (6) Client's disclosure of all pending litigation against the client at year end. (7) The hierarchical review process used to evaluate the appropriateness of audit documentation prepared by assistants. (8) Auditors' requests to obtain bank statements directly from institutions with whom the client does business. (9) The client's use of accounting principles that are consistent with those used in prior years. (10) Actions taken by auditors to communicate their level of involvement with and responsibility assumed for the client's financial statements.