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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