26 . WHICH OF THE FOLLOWING IS NOT A QUALITY CONTROL CONSIDERATION ON ACCEPTING A NEW CLIENT ? A ) AVAIL ABILITY OF AUDIT ASSISTANTS WITH NECESSARY SKILL AND COMPETENCE B ) PROVISION OF OTHER SERVICES TO THE CLIENT WHICH MAY IMPAIR INDEPENDENCE C ) PREDECESSOR AUDITOR'S ADVICE AS TO WHETHER AUDIT FEES WERE PAID PROMPTLY REVIEW OF AUDIT WORK DONE BY ONE PARTNER BY THE OTHER