There are many elements of quality control at the firm level. Which element does "processes should exist for following up internal and external complaints" relate to?
A) engagement performance
B) engagement quality control review
C) documentation
D) general human resource policies

Question

Quizplus · Accepted Answer

"Processes should exist for following up internal and external complaints" relates to engagement quality control review, which is a part of the overall quality control framework for the firm's audit and assurance services. It involves reviewing the engagement team's work to ensure that the audit or other assurance is conducted in accordance with professional standards, regulatory requirements, and the firm's policies and procedures. Following up on complaints is an important part of this review process.

There Are Many Elements of Quality Control at the Firm