Which of the following best describes the general character of the subset of generally accepted auditing standards classified as standards of field work?

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Which of the following best describes the general character of the subset of generally accepted auditing standards classified as standards of field work?

A. Requirements regarding the competence, independence, and professional care of persons performing the audit.
B. Criteria for the content of the auditor’s report on financial statements and related footnote disclosures.
C. Criteria for audit planning and evidence gathering.
D. Specific recommendations for establishing materiality and setting audit risk.

Answer: C

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