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.
A fetus only develops its cerebral cortex, the part of the brain which regulates thought and consciousness at 24 weeks, well after the limit for abortions. Before 24 weeks, its brain only emits electrical signals, not brain waves which indicate thought. The other question often asked is whether a fetus can feel pain.