Which of the following is NOT generally reviewed as part of the auditor's evaluation of the firm's ability to comply with ethical and legal requirements before accepting an engagement? Select one: a. Whether the client provides permission to contact the predecessor auditor. b. The expertise and experience within the firm to conduct an audit of the client. c. The ability of the firm to devote sufficient time and resource to conducting the audit of the client. d. Assessing the independence of the firm based on an examination of the audit fees and any other fees from the client