The exercise of due professional care
requires that an auditor
a. Critically review the judgment
exercised at every level of
supervision.
b. Attain the proper balance of professional
experience and formal education.
c. Reduce control risk below the maximum.
d. Examine all available corroborating
evidence
requires that an auditor
a. Critically review the judgment
exercised at every level of
supervision.
b. Attain the proper balance of professional
experience and formal education.
c. Reduce control risk below the maximum.
d. Examine all available corroborating
evidence