Final answer:
The General Standards Rule calls for competence, objectivity, and due care in professional services. Gathering all data is not specifically mentioned as part of these standards. These principles require professionals to perform their duties skillfully, impartially, and with attention to detail.
Step-by-step explanation:
The General Standards Rule is a guideline that professionals, especially in auditing and accounting, should adhere to. The aspects it calls for include:
- Competence
- Objectivity
- Due care
The option 'D. Gathering all data' was not specified as part of the General Standards Rule. Competence refers to the necessity of having the required skills and knowledge. Objectivity necessitates maintaining impartiality and avoiding conflicts of interest. Due care implies the need for diligence and thoroughness in performing professional services.
It is essential to provide objective evidence by using established evaluation criteria and gathering specific evidence which supports the professional judgment.
In various fields, including social studies and science, professionals must justify the selection of the kind of data needed to answer particular questions, ensuring they maintain value neutrality and analyze data objectively, putting aside personal biases. They also must report findings accurately, upholding these principles consistently.