What is the general character of the responsibilities characterized by the performance principles?

The answer is "The criteria of audit planning and evidence gathering".

Audit planning is an imperative region of the audit principally directed toward the start of review procedure to guarantee that fitting consideration is dedicated to essential zones, potential issues are quickly recognized, work is finished speedily and work is legitimately organized.  

Evidence is data assembled which, when coordinated against the execution criteria, gives evidence of competency. The social event system implies the specific strategy or technique used to assemble distinctive kinds of proof.  

Gathering audit evidence as a feature of a review includes a blend of systems that are utilized conversely: visual perception, examination of records, and representative meetings.

a would be the answer