a, What is meant by the term "quality control" relating to an audit firm? Why must the audit firm perform the quality control? b.J&W LLP has recently obtained a new audit client, Beta Ltd, whose year end is 31 December. Beta requires their audit to be completed by the end of February; however, this is a very busy time for J&W and so it is intended to use more junior staff as they are available. Additionally, in order to save time and cost, J&W have not contacted Beta's previous auditors. Required: Discuss ethical risks and steps to reduce the risks