Which of the Following Is an Element of a CPA

question 55

Multiple Choice

Which of the following is an element of a CPA firm's quality control system that should be considered in establishing its quality control policies and procedures?

• A)Using the audit risk model.
• B)Using statistical sampling techniques.
• C)Assigning personnel to engagements.
• D)Considering audit risk and materiality.

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Definitions:

Selective Looking

The process of focusing one's attention on a specific element while ignoring other stimuli.

Feature Detectors

Neurons in the brain that are specialized to respond to specific features of a stimulus, such as angles, edges, or movement.

Top-Down Processing

A method of information processing that uses general context or previous knowledge to understand specific data.

Horizontal Line

A straight line that runs left to right across a plane or surface, parallel to the horizon.