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m******e
发帖数: 54 | 1 CPA firm would best provide itself reasonable assurance of meeting its
responsibility to offer professional services that conform with professional
standards by:
a. Establishing an understanding with each client concerning individual
responsibilities in a signed engagement letter.
b. Assessing the risk that errors and fraud may cause the financial
statements to contain material misstatements.
c. Developing specific audit objectives to support management's assertions
that are embodied in the financial statements.
d. Maintaining a comprehensive system of quality control that is suitably
designed in relation to its organizational structure.
Explanation
Choice "d" is correct. | k******y
发帖数: 1 | 2 The question is related to the performance of the audit practice of the firm
as a whole, not each individual audit. Therefore, the firm's quality
control standards should apply here. |
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