To ensure that due professional care has been taken during an audit engagement, an internal auditor should always:
A) Ensure that all financial information related to the engagement is included in the audit plan and examined for irregularities.
B) Document all audit tests completely.
C) Consider the possibility of noncompliance or irregularities at all times during an engagement.
D) Notify the audit committee of any noncompliance or irregularity discovered during an engagement.

Question

Quizplus · Accepted Answer

Due professional care requires internal auditors to be alert to the possibility of noncompliance or irregularities throughout the audit engagement.

To Ensure That Due Professional Care Has Been Taken During