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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 […]

  • 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:

  • Under the six elements of quality control, what is ethical requirements?

    Ethical requirements address the fact that all personnel on engagements should maintain independence in mind and in appearance, perform all professional responsibilities with integrity, and maintain objectivity in performing their professional responsibilities. Ethical requirements will consist of the following: