Financial Statement Users Cannot Be Expected to Evaluate Audit Performance

Multiple Choice

Financial statement users cannot be expected to evaluate audit performance because they will not have the time or the competence to do so. In such a situation, how is public confidence in the quality of professional services enhanced? When there are

A) only business majors hired to work as auditing students with public accounting firms.
B) adequate controls at the public accounting firm to limit the amount of overtime worked.
C) high standards of performance and conduct on the part of all practitioners.
D) strict rules about the type of work that employees should complete on a daily basis.