Due professional care, the third general standard is concerned with what is done by the independent auditor and how well it is done. For example, due care in the matter of audit documentation requires that audit documentation of the evidence gathered by the auditor meets what criteria? Define one other standard and what criteria it must meet 

Question 2

Audit evidence is often available only in electronic form, and auditors must evaluate how this affects their ability to gather sufficient, appropriate evidence. Discuss what measures an auditor will take to insure sufficient evidence is gathered and that the evidence is reliable.