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In quality control, what is engagement & client acceptance and continuance?

This consists of policies and procedures designed to enable practitioners to have a better understanding as to whether they should accept or continue a client relationship. Engagement partner should have a good understanding of the appropriate procedures that have been set forth when determining that the client should be accepted as a prospective client, as well as the continuance of those client relationships.

Some key areas of focus include:


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  • In quality control, what is performance of the engagement?

    Performance and procedures are used to ensure that engagement personnel are properly supervised and that the work is adequately reviewed. This ensures a higher level of performance and work product. The visual below illustrates some common techniques used to promote proper performance of the engagement: