That the practice of the auditor reasonable professional care is applied to one auditing standards generally accepted: -

<p style="text-align:left;"><span><span>A -</span> <span>General Standards</span> <span>(</span>personal</span></p> <p style="text-align:left;"><span><span>B</span> <span>-</span> <span>field work</span> <span>standards</span></span></p> <p style="text-align:left;"><span><span>C</span> <span>-</span> <span>Standards</span> <span>report</span></span></p> <p style="text-align:left;"><span><span>D</span> <span>-</span> <span>the scope of work</span> <span>standards</span></span></p>