The Third General Auditing Standard Requires That Due Professional Care

The third general auditing standard requires that due professional care be exercised in the performance of the examination and the preparation of the report. Due professional care deals with what is done by the independent auditor and how well it is done. For example, due care in the matter of audit documents requires that audit documents'

A) Format be neat and orderly and include both a permanent file and a general file.
B) Content be sufficient to provide support for the auditor's report, including the auditor's representation as to compliance with auditing standards.
C) Ownership be determined by the legal statutes of the state where the auditor practices.
D) Preparation be the responsibility of assistants whose work is reviewed by seniors, managers, and partners.