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

They are authoritative statements, enforced through the Code of Professional Conduct, and are intended to limit the degree of auditor judgment.

They are procedural outlines intended to narrow the areas of inconsistency and divergence of auditor opinion.

They are generally accepted auditing standards.

They are guides intended to set forth auditing procedures applicable to a variety of situations.