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auditor. It is not enough to obtain the professional title of public accountant, but it is necessary to
have a constant training through seminars, talks, conferences, magazines, manuals, research
works, etc., and training in the field. Care and professional diligence: All professional care must
be taken in the execution of the audit and in the preparation of the report. Proper care imposes
the responsibility on each of the persons that make up the organization of an independent audit
and demands to comply with the rules regarding work and the report. The exercise of due care
requires a critical review at each level of supervision of the work performed and the criteria used
by those who participated in the examination. Professional capacity and care is a standard
common to the profession of public accountant and to all the professions that emerge from the
professional nature of the audit activity. While it is true that a professional cannot be considered
infallible and, therefore, cannot demand success, one must evaluate the ability to perform
and it must be considered that the common people do not have defined the concept of audit scope
- which is done on the basis of samples, selective evidence and, above all, The opinion - when it
refers to the reasonable presentation of the financial situation. Financial reasonableness depends