Which of the following assertions concerning the interpretive publications is inaccurate:

(a) Interpretive publications consist of auditing Interpretations of the SASs, appendixes to the SASs, auditing guidance included in AICPA Audit and Accounting Guides, and AICPA auditing Statements of Position

(b) Interpretive publications are not auditing standards

(c) Interpretive publications are auditing standards

(d) Interpretive publications are recommendations on the application of the SASs in specific circumstances, including engagements for entities in specialized industries

(e) An interpretive publication is issued under the authority of the ASB after all ASB members have been provided an opportunity to consider and comment on whether the proposed interpretive publication is consistent with the SASs