Which of the following is not an example of a quality control procedure likely to be used by a public accounting firm to meet its professional responsibilities to auditees?

a. Completion of independence questionnaires by all partners and employees.

b. Review and approval of audit plan by the partner in charge of the engagement just prior to signing the auditor’s report.

c. Evaluating professional staff after the conclusion of each engagement.

d. Evaluating the integrity of management for each new audit client.