For each of the following related to audit engagements, identify whether the action is most closely related to the responsibilities, performance, or reporting principle. Responsibilities Performance Responsibilities a. Evaluating the audit firm personnel's independence with respect to a prospective client. b. Gathering sufficient, appropriate evidence. c. Exercising an appropriate level of professional skepticism. d. Issuing a qualified opinion on the financial statements because of a material, yet not pervasive, departure from GAAP e. Establishing materiality levels for use in determining the amount of evidence to be gathered. f. Considering the susceptibility of the account balance to misstatement to assess the risk of material misstatement. g. Possessing the appropriate competence and capabilities to perform the audit. h. Considering whether a scope limitation precludes sufficient evidence to allow an opinion to be expressed on the entity's financial statements. 1. Planning the audit to provide reasonable assurance that the financial statements are free of material misstatement. 1. Evaluating the potential relationships between the auditor and family who are employed by the entity