Accounting and auditing functions require similar skill sets. What are the primary skills that auditors need to help catch honest mistakes, as well as intentional ones:

a$.$ Successful, ethical auditors must be practiced in the art of accounting and hold strong character traits of honesty and integrity.

b$.$ Auditors must be detail$-$oriented and focused, but also require strong investigative skills to capture honest mistakes, as well as to detect subterfuge, fraud, and intentional misstatements.

c$.$ Auditors require good character traits such as honesty and integrity, to be able to drive and implement appropriate actions and decisions, and to achieve the best possible final consequences from those actions and decisions.

d$.$ All of the above.

e$.$ None of the above