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C is corrent because the auditor’s judgment concerning the fairness of financial statements should be applied within the framework of generally accepted accounting principles.
A is incorrect because quality control relates to the policies and procedures established by a CPA firm to provide reasonable assurance that GAAS are being complied with on all audit engagements.
B is incorrect because GAAS relate to the conduct of audit engagements rather than the framework within which the fairness of financial statement presentation is measured (GAAP).
D is incorrect because the auditor’s consideration of internal control, while important, is not as directly related to the overall fairness of financial statement presentation as is the framework of GAAP.