ACC 491 Week 1 DQ 2

May 1st, 2015
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ACC 491 Week 1 DQ 2

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The ten Generally Accepted Auditing Standards (GAAS) provide the foundation for all other auditing standards and interpretations. What is the definition of the standard of due professional care, and how might a court decide whether an audit firm met the standard? Why is independence often considered the cornerstone of the auditing profession? Why were independence issues a primary concern of Congress when they developed the Sarbanes-Oxley Act?Due professional care is to be exercised in the performance of the audit and the preparation of the report. The exercise of due professional

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