The auditing standards that are used to guide the conduct of the audit are 

a. Implicitly referred to in the critical audit matters section of the auditor’s standard report. 

b. Explicitly referred to in the critical audit matters section of the auditor’s standard report. 

c. Implicitly referred to in the basis for opinion section of the auditor’s standard report. 

d. Explicitly referred to in the basis for opinion section of the auditor’s standard report. 

e. Implicitly referred to in the opinion section of the auditor’s standard report. 

f. Explicitly referred to in the opinion section of the auditor’s standard report.