Which of the Following Actions Should a CPA Firm Take

question 39

Multiple Choice

Which of the following actions should a CPA firm take to comply with the AICPA's quality control standards?

• A)Establish procedures that comply with the standards of the Sarbanes-Oxley Act.
• B)Use attributes sampling techniques in testing internal controls.
• C)Consider inherent risk and control risk before determining detection risk.
• D)Establish policies to ensure that the audit work meets applicable professional standards.

---

Definitions:

Computer Capacity

The total amount of data storage, processing power, and memory a computer system can handle at one time.

24 Months

A time period equivalent to two years, often referenced in planning, warranty terms, or developmental milestones.

Strategic HR Operation

The process of aligning human resource activities and policies with the strategic objectives of an organization to achieve long-term goals.

Automation Capabilities

The extent to which a process, operation, or task can be performed by automated means, typically involving technology or machinery.