The audit should be performed by a staff who has adequate technical training and criteria as an

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

professional activities or their negligence. In fact, professional activity, as a human, is fallible

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

on judgment and judgment is susceptible to error.