In completing the audit, the auditor should review the adequacy of the disclosures in the financial statements. When assessing the disclosures, the auditor should have reasonable assurance about which of the following?

a$.$ The disclosed events and transactions have occurred and pertain to the entity.

b$.$ All the disclosures that should have been included are included.

c$.$ The disclosures are understandable to users.

d$.$ All of the above.