Which of the Following Is an Element of a System

Multiple Choice

Which of the following is an element of a system of quality control that should be considered by a public accounting firm in establishing its quality control policies and procedures?

A) Lending credibility to a client's financial statements.
B) Using statistical sampling techniques.
C) Acceptance and continuance of client relationships and specific engagements.
D) Membership in the Center for Public Company Audit Firms.