Quality Control

Match the related quality control element with the associated description of a typical policy or procedure. Each of the choices below may be used once, more than once, or not at all (one choice per statement).

Choices:

A Independence, integrity, and objectivity (relevant ethical requirements)

B Personnel management (human resources)

C Acceptance and continuation of clients and engagements

D Engagement performance

E Monitoring

1. Inquiring of third parties, such as a prospective clients bankers and attorneys.
2. Emphasizing independence of mental attitude in firm training programs and in supervision and review work.
3. Reviewing engagement working papers and reports.
4. Training and designating individuals within the firm as specialists to serve as authoritative sources.
5. Establishing guidelines and requirements for the firms continuing education programs and communicating them to personnel.