Each of the following statements relate to Governmental Auditing Standards and the requirement of auditors to be competent and maintain quality control. Select whether the appropriate word or phrase for each statement is:

a) continuing education

b) corrective action

c) Independent

d) GAGAS

e) Governmental auditing

f) Peer review

g) responsible officials

h) other auditors

A word or phrase may be used once, more than once, or not at all.