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.
These connections between brain and body, necessary for feeling pain or hearing sounds, do not begin to start until about 17 weeks at the earliest, and are in general well formed and functional by about 26 weeks. From 26 weeks onwards it does seem likely that the fetus can hear sounds and feel pain too.