Which of the following statements best describes the primary purpose of Statements on Auditing Standards?
a. Guides intended to set forth auditing procedures that are applicable to a variety of situations.
b. Outlines intended to narrow the areas of inconsistency and divergence of auditor opinion.
c. Authoritative statements, enforced through the code of professional conduct, and intended to limit the degree of auditor judgment.
d. Interpretations intended to clarify the meaning of generally accepted auditing standards.
Answer: D