Due professional care occurs when an auditor observes all the rules of conduct for the profession and applies all the standards of the profession.

Question

Quizplus · Accepted Answer

Due professional care is one of the fundamental principles of the auditing profession, and it requires auditors to use their knowledge, skills, and judgement to perform an audit with a high level of care and diligence. This includes complying with professional standards and ethical requirements, maintaining professional scepticism, adequately planning and supervising the audit team, obtaining sufficient and appropriate audit evidence, and evaluating and reporting on the findings. Therefore, when an auditor observes all the rules of conduct for the profession and applies all the standards of the profession, they have exercised due professional care.

Due Professional Care Occurs When an Auditor Observes All the Rules