Fundamental principle for each of the following related to audit engagement identify whether the actions is most closely related to the responsibilities, performance, or reporting principle.

A. Evaluating the audit firm personnel's independence with respect to prospective client.

B. Gathering sufficient appropriate evidence.

C. Exercising an appropriate level of profession skepticism.

D. Issuing a qualified opinion on the financial statement because of a material, yet not pervasive, departure from GAAP.

E. Establishing materiality levels for use in the determining the amount of evidence to be gathering.

F. considering the susceptibility of the account balance 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 preclude sufficient evidence to allow an opinion to be expressed on the entity's financial statement.

I. planning the audit to provide reasonable assurance that the financial statement is free of material misstatement

J. Evaluating the potential relationships between the auditor and family who are employed by the entity.