試題詳解

5. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures?
(A) Deciding whether to accept or continue a client relationship.
(B) Selecting personnel for advancement who have the necessary qualifications.
(C) Assessing a client's ability to establish effective internal controls. 12
(D) Monitoring the effectiveness of professional development activities.