There are many elements of quality control at the firm level.Which element does "adequate processes and procedures should be in place to ensure that the audit or review is conducted in accordance with GAAS,that quality control procedures are followed for each engagement,and that the audit is appropriately documented" relate to?
A)leadership responsibilities
B)human resources
C)extent of professional development
D)engagement performance

Question

Quizplus · Accepted Answer

This element relates to engagement performance, specifically the processes and procedures in place to ensure that audits or reviews are conducted in adherence to GAAS and quality control procedures, and that appropriate documentation is maintained.

There Are Many Elements of Quality Control at the Firm