Question

What does "proficiency" mean? What does "due professional care" mean?

a. Proficiency refers to the competence, knowledge, and skills of an auditor, while due professional care means exercising reasonable diligence and judgment.
b. Proficiency refers to the ethical conduct of an auditor, while due professional care means having advanced technology skills.
c. Proficiency refers to having the necessary software tools, while due professional care means being punctual.
d. Proficiency refers to being a member of a professional organization, while due professional care means having a strong moral character.

Answer 1

Proficiency refers to the competence, knowledge, and skills of an auditor, while due professional care means exercising reasonable diligence and judgment in the field of business and accounting.

Step-by-step explanation:

Proficiency refers to the competence, knowledge, and skills of an auditor, while due professional care means exercising reasonable diligence and judgment. In the field of business and accounting, proficiency is essential for auditors to perform their duties effectively and provide reliable and accurate information. Due professional care ensures that auditors adhere to professional standards and exercise caution and prudence in their work.