The application of due professional care means that the auditor's work conforms with all of the following except:

a. Current auditing standards as defined by Statements on Auditing Standards.

b. The work that a reasonably prudent auditor would have performed in the same situation.

c. The work that would have been performed by a reasonable person who was not necessarily trained in auditing.

d. The work was at least equal to that which had been performed on the audit engagement during the preceding year.