$2-14($OBJEctive $2-8)$ The following questions concern quality control standards. Choose the best response.

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Part I $/$ THE AUDITING PROFESSION

a$.$ The nature and extent of a CPA firm's quality control policies and procedures depend on

$\backslash$table$[[,\backslash$table$[[$The CPA$],[$Firm$\text{'}$s Size$]],\backslash$table$[[$The Nature of the$],[$CPA Firm's Practice$]],\backslash$table$[[$Cost$-$benefit$],[$Considerations$]]],[(1),$Yes,Yes,Yes$],[(2),$Yes,Yes,No$],[(3),$Yes,No$,$Yes$],[(4),$No$,$Yes,Yes$]]$

b$.$ Which of the following are elements of a CPA firm's quality control that should be considered in establishing its quality control policies and procedures?

$\backslash$table$[[$Human Resources,Monitoring,Engagement Performance$],[$Yes$,$Yes,No$],[$Yes$,$Yes,Yes$],[$No$,$Yes,Yes$],[$Yes$,$No$,$Yes$]]$

c$.$ One of a CPA firm's basic objectives is to provide professional services that conform with professional standards. Reasonable assurance of achieving this objective is provided through

$(1)$ a system of quality control.

$(2)$ a system of peer review.

$(3)$ continuing professional education.

$(4)$ compliance with generally accepted reporting standards.