Quality Control Standards. Each of the following quality control policies and procedures are typical of ones that can be found in CPA firms' quality control documents. Identify each of them with one of the elements of quality control required by the AICPA Quality Control Standards.

a. Review semiannual performance reports with individuals and assess their progress in relation to job performance, future objectives, assignment preferences, and career opportunities.

b. Publish guidelines for review of each audit report, including determination of the adequacy of evidence shown in the audit documentation, conformity of the report with professional standards, and review of the report by a partner not otherwise connected with the audit engagement.

c. Maintain or provide access to adequate reference libraries and designated experts by (1) maintaining technical manuals and internal technical newsletters and (2) advising staff personnel of the degree of authority accorded internal experts' opinions and the procedures to be followed for resolving disagreements with experts.

d. Consider the experience and training of the engagement personnel in relation to the complexity or other requirements of the engagement and the extent of supervision to be provided.

e. Review recruiting results annually to determine whether goals and personnel needs are being achieved.

f. Distribute new professional pronouncements (FASB, ASB, IRS, others), and encourage personnel at all levels to join the professional organizations (AICPA, state society of CPAs, others). 

g. A special team will review a selection of completed audits for compliance with professional standards, including generally accepted auditing standards, generally accepted accounting principles, and the firm's quality control policies and procedures.

h. Obtain from personnel periodic, written representations listing their investments, outside business relationships, and employment of their close relatives. 

i. A firm management committee shall annually review client relationships in light of changes in management, directors, ownership, legal counsel, financial condition, litigation status, nature of client's business, and scope of the engagement.