Does the auditor require a codified definition of ―reasonable care and skill‖ or should this be left to professional judgment? Explain

Auditing and Assurance Revision Questions and Answers

No

This is because every audit is different and what may be seen to be reasonable care and skill in one audit may not be for a different audit.

Thus to codify is to issue uniform exceptions of reasonable care and skill. This would be wrong, as the circumstances of every audit are different.

Thus, whatever is reasonable skill and care should be determined an individual auditor exercising his judgment depending on the circumstances of his audit.



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