Due professional care requires
A) Auditors to plan and perform their duties with the skill and care that is commonly expected of accounting professionals.
B) The examination of all available corroborating evidence.
C) The exercise of error-free judgment.
D) A study and review of internal controls that includes tests of controls.

Question

Quizplus · Accepted Answer

Due professional care requires auditors to plan and perform their duties with the skill and care that is commonly expected of accounting professionals. This means that they must be competent, knowledgeable, and diligent in their work. The other options, such as examining all available corroborating evidence, exercising error-free judgment, and studying and reviewing internal controls, are important aspects of auditing, but they are not the only elements of due professional care.

Due Professional Care Requires