Which of the following best describes the general character of the three generally accepted auditing standards classified as standards of field work?
- Description of the competence, independence, and professional care of persons performing the audit.
- Criteria for the content of the auditor\'s report on financial statements and related footnote disclosures.
- Criteria for audit planning and evidence gathering.
- The need to maintain an independence of mental attitude in all matters relating to the audit.
C. Criteria for audit planning and evidence gathering.
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