36. The "performing audit tests" phase of the audit is also referred to as performing the fieldwork. T ORF 37 An engagement letter is required under generally accepted auditing standards. T OR F 38. Typically, the more able and experienced the personnel assigned to a particular engagement, the less is the need for direct supervision. T OR 39, A CPA firm should address the acceptability and continuation of audit clients differently than it addresses the acceptance of new clients.T ORF