ABC firm has an outstanding loan from Jordan Bank. Evaluation of ABC Company compliance with the loan agreement conditions is done by Salam CPA firm. Criteria to be applied in this engagement are: Select one: O a. Standards established by Salam CPA firm. O b. AICPA standards for private companies O c. The loan agreement conditions. O d. International Financial Reporting Standards (IFRS). O e. Standards established by management of ABC CO