A Code of Professional Conduct Typically Includes Principles,rules of Conduct,and

A code of professional conduct typically includes principles,rules of conduct,and interpretations or examples.What is the purpose of the principles?

A) to state what a practitioner must do for each audit engagement conducted
B) to provide discussions of the rules of conduct and how they relate to practical situations
C) to provide minimum standards of ethical conduct stated specifically
D) to provide ideal standards of ethical conduct aimed to serve the public interest