Can you help with the question below?

M CQ-02299 Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards? 0 A. The auditor is generally required to follow the guidance provided by the Standards, and should be able tojustify any departures O B. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-etfective. O C. The auditor is required to follow the guidance provided by the Standards, without exception, 0 D. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware