Due Professional Care, the Third General Standard, Is Concerned with What

question 40

Multiple Choice

Due professional care, the third general standard, is concerned with what is done by the independent auditor and how well it is done. For example, due care in the matter of audit documentation requires that audit documentation of the evidence gathered by the auditor meets which of the following criteria?

• A) Workpapers be indexed to the general ledger accounts and include both a permanent file and a general file.
• B) The content be sufficient to provide support for the auditor's opinion, including the auditor's representation as to compliance with auditing standards.
• C) Audit evidence is principally gathered to determine if the client's financial statements, as prepared by management, can be relied upon to make managerial decisions about the firm.
• D) Audit evidence as displayed in the workpapers is primarily performed to protect the auditing firm in the case of a lawsuit by investors.

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Definitions:

Nursing Process Theory

A systematic method used in nursing practice to assess patients' needs, plan and implement care, and evaluate outcomes.

Self-scrutiny

The practice of examining one's own thoughts, feelings, and actions critically and reflectively.

Nonverbal Communication

A method of transmitting information without the use of words, encompassing gestures, facial expressions, body language, tone of voice, and other forms of expression without spoken language.

Nurse-patient Relationship

The professional and therapeutic connection established between a nurse and a patient to support the patient's health and well-being.