11. Which of the following is an example of the appropriate implementation of a
ID: 2734420 • Letter: 1
Question
11. Which of the following is an example of the appropriate implementation of a system of quality control?
a. The firm requires all documents obtained during the audit to be destroyed immediately following the engagement to ensure the client's information remains confidential.
b. The firm uses manuals and standardized forms for audit documentation to help ensure engagement performance objectives and quality standards are met.
c. All firm employees must verbally confirm their compliance with the appropriate independence requirements before being assigned to an engagement.
d. The firm's quality control policies have evolved through the performance of audit procedures but are not formally developed or communicated to staff members.
Explanation / Answer
b. The firm uses manuals and standardized forms for audit documentation to help ensure engagement performance objectives and quality standards are met.
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