The auditor must gather evidence guided by the standard of due professional care.Due professional care requires
A)the auditor to perform audit duties with skill comparable to that of any other client
B)to gather evidence and interpret evidence in a manner that any other auditor would have done
C)the auditor to know accounting and auditing requirements
D)the auditor to be knowledgeable about the economy

Question

Quizplus · Accepted Answer

Due professional care requires the auditor to gather evidence and interpret it in a manner that any other auditor would have done. This includes following auditing standards, knowing accounting and auditing requirements, and utilizing appropriate knowledge and skills. The standard of due professional care sets the level of performance expected of auditors and requires them to exercise reasonable care and skill in the performance of their duties. However, it does not require the auditor to have knowledge about the economy.

The Auditor Must Gather Evidence Guided by the Standard of Due