The application of statistical sampling techniques is least related to which of the following generally accepted auditing standards?

a. The work is to be adequately planned and assistants, if any, are to be properly supervised.

b. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors.

c. A sufficient understanding of the internal control structure is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed.

d. Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmation to afford a reasonable basis for an opinion regarding the financial statements under examination.