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:

Assaulted Another

The act of causing harm or threatening harm to someone else, often resulting in physical or psychological injury.

Exhibiting Clues

Displaying or showing signs or indications that suggest a particular state or condition.

Potential Aggression

The likelihood or risk of an individual to engage in behaviors intended to harm oneself or others.

Tense and Vigilant

A state of being both physically stiff or on edge and mentally alert, often due to anxiety or stress.