The Code of Professional Conduct is structured in two major sections called Principles and Rules. Principles outline the

profession's responsibilities to the public, clients, and fellow practitioners. Rules are enforceable applications of the

Principles. Additional guidance that further explains the scope and application of the Rules is included in Interpretations

and Ethics Rulings.

It is important to understand the structure of the auditor's Code of Professional Conduct. Place the

following descriptions into the appropriate category.