The Third General Auditing Standard Requires That Due Professional Care

question 95

Multiple Choice

The third general auditing standard requires that due professional care be exercised in the performance of the examination and the preparation of the report. Due professional care deals with what is done by the independent auditor and how well it is done. For example, due care in the matter of audit documents requires that audit documents'

• A) Format be neat and orderly and include both a permanent file and a general file.
• B) Content be sufficient to provide support for the auditor's report, including the auditor's representation as to compliance with auditing standards.
• C) Ownership be determined by the legal statutes of the state where the auditor practices.
• D) Preparation be the responsibility of assistants whose work is reviewed by seniors, managers, and partners.

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Definitions:

Online Application

refers to computer software accessed and used on the internet without downloading it to the local device.

Scannable Résumé

A résumé designed for easy reading and parsing by both humans and electronic systems, often incorporating keywords and clear formatting.

Optical Scanning Systems

Technology used to digitally capture, read, and process printed or handwritten text and images.

Multimedia Presentation

A presentation that uses various forms of media, including text, audio, images, animations, or video, to convey information.