The Codification of Auditing Standards issued by the AICPA's Auditing Standards Board are:

A. part of the generally accepted auditing standards under the AICPA Code of Professional Conduct.

B. interpretations of generally accepted auditing standards and departures from such statements must be justified.

C. interpretations of generally accepted auditing standards and such standards must be followed in every engagement.

D. generally accepted auditing procedures that are not covered by the AICPA Code of Professional Conduct.