The exercise of due professional care
requires that an auditor
a. Use error-free judgment.
b. Consider internal control, including tests
of controls.
c. Critically review the work done at
every level of supervision.
d. Examine all corroborating evidence
available.
requires that an auditor
a. Use error-free judgment.
b. Consider internal control, including tests
of controls.
c. Critically review the work done at
every level of supervision.
d. Examine all corroborating evidence
available.