A practice entity establishes quality control policies and procedures for deciding whether to accept a new client or continue to perform services for an existing client. The primary purpose for establishing such policies and procedures is to: Select one:

A. Reduce the exposure to legal liability resulting from failure to detect irregularities in a clients financial statement.

B. Enable the auditor to attest to the integrity or reliability of a client.

C. Minimise the likelihood of association with clients whose management lacks integrity.

D. Comply with quality control standards established by regulatory bodies.