The Primary Purpose of Establishing Quality Control Policies and Procedures

question 18

Multiple Choice

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

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

---

Definitions:

Jumping Over A Broomstick

A traditional wedding ceremony or ritual symbolizing the sweeping away of the old and welcoming the new; often associated with African American and Celtic ceremonies.

Slave Marriage

Informal unions between enslaved individuals that were not legally recognized but held significant personal and communal value among enslaved communities in the United States.

Middle Passage

The hellish and often deadly middle leg of the transatlantic “Triangular Trade” inwhich European ships carried manufactured goods to Africa, then transported enslaved Africans tothe Americas and the Caribbean, and finally conveyed American agricultural products back toEurope; from the late sixteenth to the early nineteenth century, some 12 million Africans weretransported via the Middle Passage, unknown millions more dying en route.