Mary Logan was careful to undertake her audits in a most responsible manner. Her audit manager complimented her on her diligence and how well she documented her work at the
Different stages of the audit process. Which element of responsibility did she display?
A) due care
B) professional judgment
C) professional scepticism
D) none of the above

Question

Quizplus · Accepted Answer

Mary Logan displayed due care, which involves performing work with a level of care and skill that a reasonable auditor would use in similar circumstances. This includes documenting her work and following audit standards and procedures. Professional judgment and professional scepticism are also important elements of responsibility for auditors, but they are not specifically demonstrated in this scenario.

Mary Logan Was Careful to Undertake Her Audits in a Most