Which of the following is an element of the CPA's quality control system that should be considered in establishing its quality control policies and procedures?
A) considering audit risk and materiality
B) using statistical sampling techniques
C) assigning appropriately experienced personnel to engagements
D) complying with laws and regulations

Question

Quizplus · Accepted Answer

Assigning appropriately experienced personnel to engagements is an element of a CPA firm's quality control system, as it ensures that the staff working on an engagement have the necessary experience and expertise. This is part of the human resources element of quality control, which focuses on hiring, developing, and retaining personnel with the competence and capabilities to perform their work with professionalism and due care.

Which of the Following Is an Element of the CPA's