According to the Responsibilities priaciple underlying AICPA anditing standarts, Gencral Standards inctodes arequirement that

a$)$ The auditor is responsible for sufficicatly plannigg an audit to ensure an adequate audit and proper supervision of assistants.

b$)$ Maintain Professional skepticism and excrcise protessional judgnem by the auditor

c$)$ The auditor is resporsible for sufficiemtly planning an audit te consure an adequate audit and peoper supervision of assistants.

d$)$ The auditor is responsible for expressing an opinion in the form of a written report about whether the financial statements are presented fairly, in all material respects.

e$)$ Nil of the above.