Generally accepted auditing standards $($GAAS$)$ are a set of systematic guidelines used by auditors when conducting audits on companies' financial records. Whereas, The attestation standards establish requirements for performing and reporting on examination, review, and agreed$-$upon procedures engagements that enable practitioners to report on subject matter other than historical financial statements. Which of the following is a conceptual similarity between generally accepted auditing standards and the attestation standards? PA$.$ Both sets of standards are applicable to engagements regarding financial forecasts and projections.B$.$ The requirement that the CPA be independent in mental attitude is included in both sets of standards.C$.$ All of the elements of reporting in generally accepted auditing standards are included in the attestation standards.D$.$ Both sets of standards require the CPA to report on the adequacy of disclosure in the financial statements.