There are various professional requirements for CPA firms to help assure audit quality.These requirements potentially minimize the exposure of public accounting firms and partners to lawsuits.These requirements include

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The best choice is D, as all of these requirements contribute to audit quality and minimizing exposure to lawsuits. Auditor independence requirements help ensure that auditors remain objective and unbiased. Quality-control programs set standards for auditing procedures and ensure that they are followed consistently. Review programs involve an evaluation of the audit process and findings by another auditor to provide additional oversight and feedback. All of these requirements together help maintain the quality and integrity of audits performed by CPA firms.

There Are Various Professional Requirements for CPA Firms to Help