Begin by identifying the applicable element of quality control for procedures a through e$.$

Procedure

Element of Quality Control

a$.$

All potential new clients are reviewed before acceptance. The review includes consultation with predecessor auditors and background checks. All new clients are approved by the firm management committee, including assessing whether the firm has the technical competence to complete the engagement.

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b$.$

The partners accept responsibility for leading and promoting a quality assurance culture within the firm and for providing and maintaining a quality assurance manual and all other necessary practical aids and guidance to support engagement quality.

c$.$

Each office of the firm shall be visited at least annually by review persons selected by the director of accounting and auditing. Procedures to be undertaken by the reviewers are illustrated by the office review program.

d$.$

Appropriate accounting and auditing research requires adequate technical reference materials. Each firm professional has online password access through the firm's website to electronic reference materials on accounting, auditing, tax, SEC, and other technical information, including industry data.

e$.$

Audit engagement team members enter their electronic signatures in the firm's engagement management software to indicate the completion of specific audit program steps. At the end of the audit engagement, the engagement management software will not allow archiving of the engagement file until all audit program steps have been electronically signed.

Part $2$

Now identify the applicable element of quality control for procedures f through j$.$

Procedure

Element of Quality Control

f$.$

At all stages of any engagement, an effort is made to involve professional staff at appropriate levels in the accounting and auditing decisions. Various approvals of the manager or senior accountant are obtained throughout the audit.

g$.$

Each audit engagement must include a concurring partner review of critical audit decisions.

h$.$

No employee will have any direct or indirect financial interest, association, or relationship $($for example, a close relative