- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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The third general standard is:
The auditor must exercise due professional care in the performance of the audit
and the preparation of the report.1
[As amended, effective for audits of financial statements for periods ending
on or after December 15, 1997, by Statement on Auditing Standards No. 82.
Revised, November 2006, to reflect conforming changes necessary due to the
issuance of Statement on Auditing Standards No. 113.]