Examlex
Taken together, the Necessary and Proper Clause and the Commerce Clause, provides justification for:
Professional
An individual who has specialized skills, knowledge, and expertise in a particular field or occupation, typically acquired through education and training.
Generally Accepted Auditing Standards (GAAS)
The principles auditors must adhere to while conducting audits on companies' financial statements.
Professional Care
The provision of services that meet the standards of practice within a specific profession, particularly in healthcare, legal, or financial services.
Auditor
A professional who examines and evaluates the financial statements of an entity to ensure accuracy and compliance with accounting standards.
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