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Auditing and assurance service For each of the following procedures taken from the quality control manual of a CPA firm, identify the applicable element of

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Auditing and assurance service
For each of the following procedures taken from the quality control manual of a CPA firm, identify the applicable element of a quality control. a) Each partner and employees must fill up a form to indicate their stock ownership and membership on board of directors, b) Each professional must be evaluated on every engagement using the firm's individual engagement evaluation report, c) All potential new clients are reviewed before acceptance. d) The firm's mission statement indicates its commitment to quality, and this commitment is emphasized in all staff training programs. e) The engagement partner must review and approve of any critical audit decisions 1). The work perfomed by engagement personnel meets the applicable professional standards and regulatory requirements. 9) The quality control partner must review and test the quality control procedures to ensure the firm is compliance h) The firm must ensure to undertake engagements that can be completed with professional competence 1) At all stages of any engagement, an effort is made to involve professional staff at appropriate levels in accounting and auditing decisions 1) All personnel on engagements should perform all professional responsibilities with integrity and maintain objectivity in performing their professional responsibilities

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