The public relies on auditors to make critical professional judgments in an objective, professionally skeptical manner. Participants in capital markets who are making investment decisions place trust and confidence in the judgments made by auditors during audits of public company financial statements.
Several scientists have done research that abortion opponents say shows that fetuses can feel pain at 20 weeks after conception. One of those scientists said he believed fetuses could likely feel pain then, but he added that he believed the few abortions performed then could be done in ways to avoid pain.
The real significance of the fetal pain question is in it's implications about the unborn. People feel pain. Inanimate clumps of cells do not. This is what is at stake. This is why most abortion supporters work so hard to oppose legislation like The Unborn Child Pain Awareness Act, introduced on January 26, 2005.