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.
Fetal Development at 22 weeks. The baby is more than 12 inches long by now. The mother has definitely already begun to feel movement. If a sound is especially loud or startling, the fetus may jump in reaction to it. All the parts in the brain are in place for the baby to experience pain.