Mia May is a sole practitioner, practicing as M.M. and Associates and employing four staff. The practice performs a large number of review engagements (some of which are on behalf of family members or close personal friends), several small audits, and three medium-sized audits. The more substantial audit clients include a hotel, a real estate company, and the largest motorcycle dealership in town. The real estate company has had a lot of negative publicity lately with allegations of corruption against senior managers. Mia May has known the managers for many years and feels these charges are unfounded. The hotel is almost a year behind in payment of its fees for last year's audit, and the firm needs to begin scheduling the field work soon. Mia May, 35, started his practice in 2010 with no staff. The firm has grown gradually over the last 10 years. She is a dynamic individual and keeps life around the office interesting. If something looks like fun, Mia May is usually in the middle of it. She is an excellent marketer and promotes the firm wherever she goes. She earns a good living, and has no plans to retire. M.M. employs Jezriel Incon, who has three years of experience with the firm and hopes to qualify as a certified public accountant next year; a certified accounting technician, Elena Dorothy; and two students recently enrolled in Bachelor of Science in Accountancy, who are new to the firm. Elena has one year of experience and started with the firm four months ago. Her enthusiasm makes up for her lack of experience. Jezriel is constantly reminding Elena to ask the client more questions and to document more completely. In several cases, Elena has missed key matters in the file and Jezriel has had to go back to the client and obtain further information. MM, like many other practitioners, is always reluctant to turn down new clients, sometimes even those with poor reputations. She feels everyone has a right to professional services. Recently MM took on Freya Marie, as an audit client. Freya owns the local restaurant, which has ties to community members with questionable reputations. Freya also has a history of problems with tax authorities resulting in fines, and penalties. Jezriel is not looking forward to the audit and the working environment he'll have to endure to get the work done.Despite the firm's smaller size, and MM's somewhat casual attitude towards policy development, the firm has no history of complaints or allegations, and a majority of the clients would report they are satisfied with the firm's service. a. In general, evaluate on the quality control system of the firm.

b. If MM accepts Freya Marie as an audit client, what is its implication to the firm?

c.What does the standard say about client acceptance and client continuance?