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.
In summary, the scientific evidence converges upon the conclusion that preborn humans can feel pain from 20 weeks after fertilization or earlier. While this does not rise to the level of 100% certainty, it rests upon factually solid ground. Additional reading: Most late-term abortions are not done for medical reasons.