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D is corrent because the elements of materiality and audit risk underlie the application of all the standards, particularly the standards of fieldwork and reporting.
A is incorrect because internal control does not underlie all GAAS but rather deals specifically with the second fieldwork standard.
B is incorrect because reasonable assurance is a basic concept of internal control which recognizes that the cost of internal control should not exceed the benefits expected to be derived.
C is incorrect because corroborating evidence is required to be gathered but does not underlie all GAAS. Corroborating evidence addresses the third fieldwork standard directly.