The Primary Purpose of Establishing Quality Control Policies and Procedures

Multiple Choice

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

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