When the auditor considers a number of factors such as whether he or she understands the form and substance of the transaction or event, he or she is performing which step in the professional judgment process? 

a- Identify and Define the Issue 

b -Perform the Analysis and Identify Potential Alternatives. 

c- Gather the Facts and Information and Identify the Relevant Literature. 

d- Review and Complete the Documentation and Rationale for the Conclusion.