What Is a Purpose of the Acceptance and Continuance of Client

Multiple Choice

What is a purpose of the acceptance and continuance of client relationships and specific engagements element of quality control?

A) Guarantee that firms do not associate with clients whose management lacks integrity.
B) Provide reasonable assurance that firms do not associate with clients whose management lacks integrity.
C) Guarantee that firms will not be sued as a result of association with a client.
D) Provide reasonable assurance that firms will not be sued as a result of association with a client.