The underlying assumption of reasonable assurance regarding implementation of internal control means that

a. auditors are reasonably assured that fraud has not occurred in the period.

b. auditors are reasonably assured that employee carelessness can weaken an internal control structure.

c. implementation of the control procedure should not have a significant adverse effect on efficiency or profitability.

d. management assertions about control effectiveness should provide auditors with reasonable assurance.

e. a control applies reasonably well to all forms of computer technology.