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

question 40

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 personnel within the firm with

• A) Technical training that ensures proficiency as an auditor.
• B) Opportunities for career advancement outside the accounting firm.
• C) Knowledge required to fulfill assigned responsibilities.
• D) Knowledge required to perform a peer review.

---

Definitions:

Major Life Events

Significant occurrences that have a large impact on one’s life, requiring substantial adjustments in behavior or attitude.

Social Readjustment Rating Scale

A scale designed to measure the amount of stress in a person's life resulting from major life changes, as part of the stress and coping research.

Optimists

People who tend to maintain a positive outlook and approach life's challenges with confidence and hope.

Pessimists

Individuals who tend to see the worst aspect of things or believe that the worst will happen; a tendency to expect negative outcomes.