Which Element(s)is/are Pervasive to the Application of the Principles Underlying

Multiple Choice

Which element(s) is/are pervasive to the application of the Principles Underlying an Audit Conducted in Accordance with GAAS particularly the Performance and Reporting sections?

A) The elements of materiality and audit risk.
B) The element of internal control.
C) The element of corroborating evidence.
D) The element of reasonable assurance.