In a performance aygit, due professional care is used to

Due professional care is a fundamental standard in government auditing that requires auditors to perform their work with the skill and diligence expected of a reasonably prudent and competent auditor. According to Government Auditing Standards (GAGAS), exercising due professional care includes gathering sufficient, appropriate evidence to provide a reasonable basis for the findings and conclusions. This principle ensures that the work is adequately planned, supervised, and that the conclusions are soundly supported, which is the cornerstone of a credible performance audit.

B. determine scope.

While due care is applied when determining scope, its application is much broader, covering all aspects of the audit, especially the quality of evidence supporting conclusions.

C. set materiality of financial statements.

This is incorrect because materiality related to financial statements is a concept for financial audits, not performance audits, which assess program effectiveness, efficiency, and economy.

D. present the findings in accordance with GAAP.

This is incorrect as Generally Accepted Accounting Principles (GAAP) are standards for financial reporting by an entity, not for presenting performance audit findings by an auditor.

1. U.S. Government Accountability Office (GAO). (2021). Government Auditing Standards (GAO-21-368G, "Yellow Book").

Section 3.90: "Exercising due professional care includes being alert to the risk of fraud, noncompliance with provisions of laws, regulations, contracts, and grant agreements, and abuse; maintaining professional skepticism; and gathering sufficient, appropriate evidence to provide a reasonable basis for the auditors’ findings and conclusions."

Section 8.79: (Standard for Performance Audits) "Auditors must obtain sufficient, appropriate evidence to provide a reasonable basis for their findings and conclusions."

2. Farrar, D. H., & Smith, L. M. (2002). The GAO's Government Auditing Standards: A New Framework. The CPA Journal, 72(10), 60.

This article discusses the framework of GAGAS, emphasizing that due professional care is a general standard that underpins all fieldwork and reporting standards, including the requirement for sufficient and appropriate evidence to support audit results.

3. University of North Carolina, School of Government. (n.d.). Course Materials for PADM 756: Professionalism and Ethics in Public Service.

Course syllabi and materials on public sector auditing consistently reference the GAO Yellow Book's general standards, highlighting that due professional care is operationalized through diligent planning, supervision, and, most critically, the collection and evaluation of sufficient, appropriate evidence.