The standard of due care to which the auditor is expected to adhere to in the performance of the audit is referred to as the

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The prudent person concept is the standard of due care to which auditors are expected to adhere in the performance of the audit. This concept requires the auditor to exercise the same level of care, skill, and diligence that a prudent person would exercise under similar circumstances. The auditor is expected to be diligent in planning and performing the audit, obtaining sufficient and appropriate audit evidence, evaluating the results of the audit procedures, and making appropriate conclusions and opinions based on the audit evidence.

The Standard of Due Care to Which the Auditor Is