Can you help with the question below?

M CID-04631 Which of the following provides the most authoritative guidance for an audit of an issuer? O A. An article in the AICPA CPA Letter addressing frequently asked questions on a new auditing standard. 0 B. Specic guidance provided by the Statement on Auditing Standards. 0 C. Audit disclosure checklists obtained from a continuing professional education class. 0 D. General guidance provided by the Public Company Accounting Oversight Board Auditing Standards