Which of the Following Statements Best Describes the Primary Purpose

Multiple Choice

Which of the following statements best describes the primary purpose of Statements on Auditing Standards?

A) They are guides intended to set forth auditing procedures that are applicable to a variety of situations.
B) They are procedural outlines that are intended to narrow the areas of inconsistency and divergence of auditor opinion.
C) They are authoritative statements, enforced through the Code of Professional Conduct, and are intended to limit the degree of auditor judgment.
D) They are interpretations that are intended to clarify the meaning of "generally accepted auditing standards."