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Question : An IS auditors is expected to use due professional care when performing audits, which requires that the individual exercise skill or judgment :
The Correct Answer is : A. commonly possessed by practitioners of that specialty. Explanation : Due professional care requires an individual to exercise that skill to a level commonly possessed by practitioners of that specialty. Due professional care does not imply that the professional is infallible. Situations may arise where an incorrect conclusion may be drawn from a diligent review of the available facts and circumstances; and therefore, the subsequent incorrect conclusion. Due professional care does not require ultimate expertise or programming capabilities, but does extend to every aspect of the audit, including the evaluation of audit risk, the formulation of audit objectives, the establishment of the audit scope, the selection of audit tests and the evaluation of test results
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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