Final answer:
The subject of this question is Business, specifically related to Generally Accepted Audit Standards (GAAS). The GAAS standards provide a framework for auditors to conduct audits and aim to provide a reasonable level of assurance.
Step-by-step explanation:
The subject of this question is Business.
The Generally Accepted Audit Standards (GAAS) provide a framework for auditors to conduct audits. Among the GAAS standards is the concept of 'reasonable assurance', which is represented by the option (b). Reasonable assurance means that the auditor strives to obtain sufficient and appropriate evidence to express an opinion on the financial statements.