20. Which of the following are primary reasons why a firm should perform audits to a high standard of quality? i) To maintain confidence in the audit process ii) To ensure audit reports issued are appropriate iii) To avoid punishment iv) To ensure clients receive competent and professional service a) (i) and (ii) b) (i), (ii) and (iv) c) (iii) and (iv) d) (i), (ii) and (iv)