Choice "C" is correct. The requirement that the CPA be independent in mental attitude is included in both sets of standards.
Choice "a" is incorrect. The attestation standards are much broader in scope than auditing standards, and they do not make reference to financial statements.
Choice "d" is incorrect. There are differences; for example, auditing standards include an internal control standard, whereas attestation standards do not.
Choice "b" is incorrect. Attestation standards, but not auditing standards, apply to engagements regarding financial forecasts and projections.
