Below are five of the seven PCAOB Generally Accepted Auditing Standards. Match each standard to the appropriate corresponding category. various audit procedures B. Responsibilities The audit is performed by persons with adequate competence and technical training C. Performance The auditor obtains reasonable assurance by identifying risks of material misstatements. D. Reporting Based on the evaluation of audit evidence obtained, the auditor provides an opinion in the form of a written report which states whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework. An auditor's opinion enhances the degree of confidence that intended users can place in the financial statements