Which of the following statements related to the origins and traditions of auditing is the most appropriate description?

a. Auditing has always followed a codified set of rules designed to detect and report fraud.

b. Little judgment has traditionally been required on the auditor's part because the numbers a firm reports are either correct or they're not.

c. Auditing evolved as a response to the needs of absentee owners of large corporations who had entrusted their money to the hands of managers they could not directly control.

d. In the early 1920s auditors became unified in their efforts, and generally accepted auditing procedures were consistently followed to the point that financial statements were considered quite reliable.