quality control
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Free InquiryThe purpose of establishing quality control policies and procedures for deciding whether to accept or continue a client relationship is to
A. Provide reasonable assurance that personnel are adequately trained to fulfill their responsibilities.
B. Minimize the likelihood of associating with clients whose management lacks integrity.
C. Document the matters that are required to be communicated to the audit committee.
D. Enhance the auditor’s understanding of the client’s business and its industry.
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