Which of the Following Statements Represents a Quality Control Requirement

Multiple Choice

Which of the following statements represents a quality control requirement under Government Auditing Standards?

A) A CPA who conducts government audits is required to undergo an annual external quality control review when an appropriate internal quality control system is not in place.
B) A CPA seeking to enter into a contract to perform an audit should provide the CPA's most recent external quality control review report to the party contracting for the audit.
C) An external quality control review of a CPA's practice should include a review of the audit documentation for each government audit performed since the prior external quality control review.
D) A CPA who conducts government audits may not make the CPA's external quality control review report available to the public.