Which of These Statements About Quality Reviews Undertaken by International

Multiple Choice

Which of these statements about quality reviews undertaken by international CPA networks in the Arab world is not True?

A) The review includes an evaluation of the internal system of the member, including the firm's working papers and audit manual.
B) The member being reviewed selects partners and managers of other member firms within the network to conduct the review.
C) Each CPA network carries out an interim review of its members' quality of services using standard practices applied within the network.
D) Those carrying out reviews of other firms must be located in the same geographical area where there are common features relating to the accounting and auditing profession.