While performing services for their clients, auditors, as professionals, have a duty to provide a level of care which is:
A) free from judgement errors.
B) superior to that of other auditors.
C) reasonable.
D) greater than the average auditor.

Question

Quizplus · Accepted Answer

Auditors have a duty to use reasonable care while performing services for their clients. The level of care should be appropriate based on the circumstances and the knowledge and skills of the auditor. The auditor must exercise the degree of care and skill required by a reasonably competent auditor in similar circumstances. It is not necessary for the auditor to be superior or better than other auditors or to be completely free from judgment errors.

While Performing Services for Their Clients, Auditors, as Professionals, Have