Following are the field standards that are applicable to all types of audits EXCEPT:

A: The controller, in determining the extent and scope of the audit, should study and evaluate the reliability of internal control. B: Competent, relevant, and reasonable evidence should be obtained to support the auditor’s judgment and conclusions regarding the organization, program, activity, or function under audit. C: The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner. D: The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.