In Pursuing Its Quality Control Objectives with Respect to Acceptance

question 6

Multiple Choice

In pursuing its quality control objectives with respect to acceptance of a client, an audit firm is not likely to:

• A)make enquiries of the proposed client's legal adviser.
• B)review financial reports of the proposed client.
• C)make enquiries of previous auditors.
• D)review the personnel practices of the proposed client.

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Definitions:

Human Resource Practices

The strategies, practices, and processes used by an organization to manage its workforce.

Attracting

The process of drawing interest to a product, service, or entity, often involving marketing strategies or talent acquisition efforts.

Retaining

The act of holding back or keeping something in position, often used in the context of maintaining employees or resources.

Development and Training

Programs aimed at improving the efficiency and abilities of personnel in an organizational setting.