The human resources element of quality control in a public accounting firm includes which of the following?
A) Supervision appropriate for the competencies of the personnel assigned to the work is important.
B) Professional development should be provided so that personnel will have the knowledge required to enable them to fulfill their responsibilities.
C) People at all organizational levels must maintain independence in fact and appearance.
D) When accepting and continuing client relationships, firms should consider their own competence.
Correct Answer:
Verified
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