A Major Purpose of Establishing Quality Control Policies and Procedures

Multiple Choice

A major purpose of establishing quality control policies and procedures for deciding whether to accept a new client is to:

A) enable the CPA firm to attest to the reliability of the client.
B) satisfy the CPA firm's duty to the public concerning the acceptance of new clients.
C) minimize the likelihood of association with clients whose management lacks integrity.
D) anticipate before performing any fieldwork whether an unqualified opinion can be expressed.