Which of the following are elements of a CPA firm's quality control that should be considered in establishing its quality control policies and procedures? 
Definitions:
Interest Rate Parity
A theory stating that the difference in interest rates between two countries is equal to the expected change in exchange rates between those countries' currencies.
Covered Interest Arbitrage
An investment strategy that involves taking advantage of the interest rate differential between two countries while hedging against exchange rate risk.
Risk-Free Profits
Profits made through investment strategies that are supposed to incur no risk to the investor.
Interest Rate Parity
A financial theory stating that the difference in interest rates between two countries will be offset by changes in the exchange rate between their currencies.
Q72: What the simplest from the administrative point
Q177: Which of the following types of audit
Q193: Baker, CPA, was engaged to review the
Q203: Management's emphasis on meeting projected profit goals
Q491: Which of the following factors most likely
Q575: In obtaining an understanding of a manufacturing
Q833: An accountant's standard report on a compilation
Q937: When communicating internal control related matters noted
Q958: Which of the following statements about internal
Q1023: Which of the following statements about internal