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Definition of "Due Professional Care" |
Due professional care can be defined several ways. Some describe it as the respect shown an auditee and how an auditor conducts himself during an audit. Others might say it is the professional image expected of an auditor towards the auditee. Still others believe that due professional care denotes the expectation of adding value to the client by providing solutions instead of problems.During an audit, some view the auditor as the cop and the auditee as the suspect. Auditors make inquiries, and investigate and test their conclusions. At the end, they indicates who is guilty of doing what, and the punishment is the recommendations made to the client. This may be a harsh way to look at an audit, but to the auditee it may be real life. The auditee has to answer to upper management and in some cases jobs may be affected based by the auditor's report. |
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