Which of the following principles likely guided the CAE’s decision?

While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located.

Which of the following principles likely guided the CAE’s decision?
A . Objectivity.
B . Proficiency.
C . Independence.
D . Due professional care.

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Answer: D