According to article Why Good Accountants do Bad Audit, the key to improving audits is which of the following:

Question $13$Answer

a$.$

To implement ethical standards to minimize the human biases.

b$.$

To eliminate incentives that create self$-$serving biases.

c$.$

To implement the enforcement of auditing standards.

d$.$

To increase incentives to guide auditors to be aware of the existence of biases.