How Do Quality Control Processes for the Financial Statement Audit

Multiple Choice

How do quality control processes for the financial statement audit process incorporate consideration of legislation that affects the client?

A) they require second partner review of all working papers that relate to legislative matters
B) they provide auditors with copies of legislation that affects their client
C) they require the training of all auditors in legislation details that could affect all clients
D) they include in audit checklists questions that address relevant new legislation