Which of the below is a prime objective of Auditing Standards?

(a) To provide guidance on all procedural matters to be followed during an audit.

(b) To give assurance to auditors that they are performing the audit appropriately so they will not be subject to litigation.

(c) To ensure that the auditors are fulfilling all their duties as required by the Companies Act.

(d) To detail mandatory procedures and principles with which the auditors must comply.

Choose the best answer.