22. All of the following statements are true regarding generally accepted auditing standards (GAAS) except

A. Interim Auditing Standards, issued by the AICPA, may serve as an appropriate source of GAAS for the audits of public entities.

B. separate auditing standards have been developed for the audits of U.S. governmental entities and foreign entities.

C. departures from auditing standards that impose presumptively mandatory requirements on auditors are not permitted under any circumstances.

D. Interpretive Publications, which are officially considered less authoritative and less binding than auditing standards, are included as part of GAAS.