The quality control standards are concerned primarily with
A) actions of individual auditors.
B) a firm's monitoring of its practice.
C) disciplinary actions against individual auditors.
D) preventing legal action.

Question

Quizplus · Accepted Answer

Quality control standards are focused on a firm's monitoring of its practice to ensure that the firm consistently produces high-quality audit work. While individual auditors' actions are important, the standards are not solely concerned with them. Disciplinary actions against individual auditors are a possible outcome of quality control procedures, but they are not the primary focus. Preventing legal action is an ancillary benefit of complying with quality control standards, but it is not the primary objective.

The Quality Control Standards Are Concerned Primarily with