The Need to Implement Philosophies and Practices Commonly Referred to as "Improved

Multiple Choice

The need to implement philosophies and practices commonly referred to as "improved business practices" comes from

A) increased competition resulting in public accounting firms being concerned about keeping clients and maintaining a reasonable profit.
B) a CAS pronouncement.
C) a GAAP pronouncement.
D) a need to increase profitability on assurance type mandates.