Which of the Following Statements Best Explains Why the Auditing

Which of the following statements best explains why the auditing profession has found it essential to promulgate ethical standards and to establish means for ensuring their observance?

A) Ethical standards that emphasise excellence in performance over material rewards establish a reputation for competence and character.
B) Vigorous enforcement of an established code of ethics is the best way to prevent unscrupulous acts.
C) A distinguishing mark of a profession is its acceptance of responsibility to the public.
D) A requirement for a profession is to establish ethical standards that stress primarily a responsibility to clients and colleagues.