Due professional care means:

• A. Applying reasonable skill, diligence, skepticism, and judgment
• B. Always deferring to management
• C. Minimizing documentation
• D. Maximizing convenience

Answer: (A)

Due professional care means applying reasonable skill, diligence, skepticism, and judgment in planning, performing, and evaluating audit activities. It reflects the standard of care a prudent professional uses—assessing risk, collecting appropriate evidence, questioning assumptions, and forming conclusions based on solid analysis rather than relying solely on management or convenience. This ensures work is thorough, objective, and defensible. Deferring to management would compromise independence and objectivity, while minimizing documentation or prioritizing convenience would undermine the quality and reliability of the audit evidence.