Which of the following is a conceptual similarity between generally accepted auditing standards and the attestation standards?

a.Both sets of standards require the CPA to report on the adequacy of disclosure in the financial statements.
b. Both sets of standards are applicable to engagements regarding financial forecasts and projections.
c.The requirement that the CPA be independent in mental attitude is included in both sets of standards.
d.All of the standards in generally accepted auditing standards are included in the attestation standards.