A CPA Firm Should Establish Procedures for Conducting and Supervising

Multiple Choice

A CPA firm should establish procedures for conducting and supervising work at all organizational levels to provide reasonable assurance that the work performed meets the firm's standards of quality. To achieve this goal, the firm most likely would establish procedures for:

A) Evaluating prospective and continuing client relationships.
B) Reviewing audit documentation and engagement reports.
C) Requiring personnel to adhere to the applicable independence rules.
D) Maintaining personnel files containing documentation related to the evaluation of personnel.