Answer:
to preserve the original sound quality regardless of conversions that affect sampling rate.
Step-by-step explanation:
An audio codec can be defined as a codec that helps to cipher or decipher an audio file. It is a computer application that compact or extend an audio file without hampering with the original sound quality.
The main object of an audio codec is to compress a high-quality audio file into a limited size without distorting the quality of sound.
Therefore, the correct answer is option C.