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DUE PROFESSIONAL CARE

Statistics Directorate    
Definition:
Calls for the application of the care and skill expected of a reasonably prudent and competent auditor in similar circumstances. Due professional care is exercised when audits are carried out in accordance with standards set for the profession.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + isaca.org.

Hyperlink:
http://www.isaca.org/Journal/Past-Issues/2002/Volume-2/Pages/Due-Professional-Care.aspx

Statistical Theme: Public management

Created on Tuesday, August 06, 2002

Last updated on Friday, June 14, 2013