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.

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Definitions:

Responsiveness

A measure of how quickly and effectively a person, organization, or system reacts to changes or requests.

Service Quality

The perception of the degree to which a service meets the customer's expectations and needs, often assessed through factors like reliability, responsiveness, and empathy.

Credence Properties

Attributes of a product or service that are difficult or impossible for the consumer to evaluate even after purchase and consumption.

Geek Squad

A subsidiary of Best Buy, providing various tech support services from installation to repair for consumer electronics.