The requirement that must be followed in all cases is typically indicated by which term?

The term that indicates a requirement that must be followed in all cases is "Must." This term is used to convey an absolute obligation or necessity. When a statement includes "Must," it signifies that there is no discretion or alternative; compliance is required. This clear and definitive wording establishes the expectation for adherence, leaving no room for interpretation or choice.

In professional standards and guidelines, the use of "Must" communicates to practitioners that they are legally or ethically bound to follow specific rules, procedures, or practices. This aligns with the principles of audit and assurance standards where adherence to such requirements is essential to ensuring the integrity, reliability, and quality of the audit process.

In contrast, terms such as "Should," "May," or "Could" indicate suggestions, options, or flexibility, which do not convey the same level of obligation. "Should" typically suggests a recommendation but allows for potential circumstances where it might not apply, while "May" and "Could" imply even greater latitude, indicating possibilities rather than duties. Thus, "Must" is the term that unequivocally denotes a mandatory requirement in professional standards.