The Auditor Must Gather Evidence Guided by the Standard of Due

question 47

Multiple Choice

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 statements and interpret statements in a manner that any other professional would have done
• C)the auditor to know accounting and auditing requirements
• D)the auditor to be knowledgeable about the client

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Definitions:

Hydrogen Sulfide

Hydrogen sulfide is a chemical compound with the formula H2S, a toxic, colorless gas with a characteristic odor of rotten eggs, commonly produced by the bacterial breakdown of organic matter in the absence of oxygen.

Neural Integrations

The process by which neurons in the brain combine multiple sources of information to generate a coherent response or action.

PNS

The peripheral nervous system, which consists of the nerves and ganglia outside the brain and spinal cord, connecting the CNS to the limbs and organs.

Ependymal Cells

Ciliated cells that line internal cavities of CNS; help produce and circulate cerebrospinal fluid.