The Purpose of _________ Is to Establish the Criteria or Overall

The purpose of _________ is to establish the criteria or overall framework for the purposeful, systematic, and balanced steps or actions that the auditor has to follow and they are related to the general____________, which set out the basic requirements for undertaking the tasks covered by the field standards:

A) Control standards, Field standards
B) Auditing standards, Field standards
C) Field standards, Control standards
D) Field standards, Auditing standards