Within the Context of Quality Control, the Primary Purpose of Continuing

question 41

Multiple Choice

Within the context of quality control, the primary purpose of continuing professional education and training activities is to enable a CPA firm to provide its personnel with

• A) technical training that assures proficiency as a valuation expert.
• B) professional education that is required in order to perform with due professional care.
• C) knowledge required to fulfill assigned responsibilities.
• D) knowledge required to perform a peer review.

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Definitions:

Reasonably Necessary

A standard requiring actions or measures that are logically appropriate and needed to achieve a certain goal or outcome, considering the circumstances.

Risk Of Harm

The potential for individuals to experience injury, damage, or loss as a result of certain actions or events.

Negligence Per Se

The doctrine that provides that a conclusive presumption of breach of duty arises when a defendant has violated a statute and thereby caused a harm the statute was designed to prevent to a person the statute was designed to protect.

Foreign Nation

A country that is located outside one's own country and is governed by a separate legal and political system.