A Major Purpose of Establishing Quality Control Policies and Procedures

question 44

Multiple Choice

A major purpose of establishing quality control policies and procedures for deciding whether to accept a new client is to:

• A)enable the CPA firm to attest to the reliability of the client.
• B)satisfy the CPA firm's duty to the public concerning the acceptance of new clients.
• C)minimize the likelihood of association with clients whose management lacks integrity.
• D)anticipate before performing any fieldwork whether an unqualified opinion can be expressed.

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Definitions:

External Attribution

The process of attributing the cause of an individual's behavior to external factors, such as the environment or situational circumstances.

Aggressive Behaviour

Actions intended to cause harm or discomfort to another person, either physically or psychologically.

Defensive Attribution

A cognitive bias in which individuals attribute causes for behaviors or events to external factors to protect their self-esteem.

Internal Causes

Factors within an individual, such as traits, beliefs, or desires, that explain or influence their behavior.