Câu 171: AUD: CPA Auditing and Attestation Exam

The primary purpose of establishing quality control policies and procedures for deciding whether to accept new clients is to:

1. A. Minimize the likelihood of association with clients whose management lacks integrity. — đáp án hiện tại
2. B. Monitor significant deficiencies in the design and operation of the client's internal control.
3. C. Identify noncompliance with aspects of contractual agreements that affect the financial statements.
4. D. Provide reasonable assurance that personnel will be adequately trained to fulfill their assigned responsibilities.