Fact
You must:
(a) Maintain professional knowledge and skill at the required level; and
(b) Act diligently according to technical and professional standards.
Elaboration
Competence = having the right qualification + up-to-date knowledge (e.g. CPD, courses).
Due care = doing work carefully, not cincai; following audit standards; using proper evidence.
You should not accept work that you do not have the skill to perform properly.
Example
A small audit firm with very limited experience in agriculture accepts a complex plantation company audit without getting expert help or training.
This may breach professional competence and due care because they are not properly equipped to audit that industry.
Ethical conduct towards clients:
- Accept only work that you are competent to perform.
- Keep your knowledge and skills up to date so clients receive competent professional service.
- Perform work carefully, diligently, and in accordance with professional standards and relevant laws.
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