Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle

Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?

A. FASB Technical Bulletins.

B. AICPA Accounting Interpretations.

C. FASB Statements of Financial Accounting Concepts.

D. AICPA Technical Practice Aids.

Answer: A