Each of the following phrases appears in discussion of generally accepted auditing standards (GAAS). For each phrase, indicate to which fundamental principle the phrase relates and the specific item for that principle that is involved PHRASES THAT APPEAR IN DISCUSSION OF GENERALLY ACCEPTED AUDITING STANDARDS FUNDAMENTAL PRINCIPLE AND ITEM PHRASE Due professional care is to be exercised" Sufficient competent evidential matter is to be obtained "Informative disclosures in the financial statements" The work is to be adequately planned" "Are presented in accordance with generally accepted accounting principles