Please forward this error screen to host101. Wenn Sie kurz die Augen schließen und daran denken, welche Düfte Ihre Nase täglich am Frühstückstisch betören, bleiben Ihnen zwei davon mit Sicherheit in Erinnerung.
Zum einen der Duft von frisch gemahlenem Kaffee und zum anderen der Duft von ofenfrischem Brot und Gebäck. Seit Jahrtausenden dient Brot und Gebäck den Menschen als eines der wichtigsten Grundnahrungsmittel. Unser Team widmet sich täglich mit Leidenschaft darum, dass diese Seelennahrung nur aus den besten Zutaten hergestellt wird. 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 care requires observance of all general standards and fieldwork standards but adds an additional element of professionalism. Auditors must properly plan and supervise the audit in order to complete the engagement on a timely basis.
The standard for due audit care is the care that would be exercised by a reasonable auditor in the same circumstance. The prudent auditor is one who exercises reasonable judgment, who is not expected to be omniscient, who is presumed to have knowledge special to his or her profession, who is expected to be aware of his or her own ignorance, and who is expected to possess the skills of the profession, whether a beginner or a veteran. Auditors are expected to be unbiased and impartial with respect to the financial statements and other information they audit. They are expected to be fair both to the companies and executives who issue financial information and to the outside persons who use it. The notion of individual independence is more specific in the conduct of each audit engagement.