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PRC-3 · Chapter 6 · Question 32 of 68

An auditor realizes they do not understand the complex new tax laws affecting their client, but they complete the audit anyway without seeking training. Which ethical principle is violated?

Test yourself: pick an answer

Reveal answer & explanation

Correct answer: B) Professional competence and due care

Explanation

Professionals must maintain their knowledge and skills at an appropriate level. Attempting work without the necessary competence violates this principle.

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