Which of the Following Statements Most Accurately Captures the Intent

Which of the following statements most accurately captures the intent of the standards of field work?

A) Field work standards are primarily concerned with personal attributes necessary during the conduct of the audit.
B) Field work standards are primarily concerned with preparing a report on a company's financial statements.
C) Field work standards are primarily concerned with evidence accumulation and other activities during the conduct of the audit.
D) Field work standards are primarily concerned with the conduct of substantive testing as opposed to testing of internal controls.