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.
He and his colleagues determined that until the third trimester, the wiring at the point where you feel pain, such as the skin, doesn't reach the emotional part where you feel pain, in the brain. Although fetuses start forming pain receptors eight weeks into development, the thalamus, the part of the brain that routes information to other areas, doesn't form for 20 more weeks. Without the thalamus, Rosen says, no information can reach the cortex for processing.