When designing the audit program and the particular audit tests, the auditor should keep in mind that _____.

a. the audit program is broken down into two parts: the risk assessment procedures and the tests of details of balances.

b. the tests of controls will not vary depending on assessed control risk.

c. analytical procedures performed during substantive testing are generally more focused and more extensive than those done as part of planning

d. auditing standards require that the tests contained in the audit program are approved by the PCAOB