Select all of the following standards that makes up the Standards of Reporting when utilizing Generally Accepted Auditing Standards $($GAAS$).$

Group of answer choices

Adequate training and proficiency as an auditor

Independent of the client

Exercise due professional care

Adequately plan and supervise $($of assistants$)$

Internal controls to be obtained to determine the nature, timing, and extent of tests

Sufficient appropriate audit evidence

Accordance with US GAAP

Explicitly state consistency issues

All disclosures included

Express an opinion