Which of the following statements best describes the primary purpose of Statements on Auditing Standards?

A		They are guides intended to set forth auditing procedures which are applicable to a variety of situations.
B		They are interpretations which may be useful guidance to auditors.
C		They are authoritative statements, enforced through the Code of Professional Conduct.
D		They are procedural outlines which are intended to narrow the areas of inconsistency and divergence of auditor opinion.