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For each of the items below, indicate through the appropriate letter the element of a system of quality control to which it is most closely
For each of the items below, indicate through the appropriate letter the element of a system of quality control to which it is most closely related. 1. Reviewing selected administrative and personnel records. 2. Obtaining written confirmations regarding compliance with appropriate independence requirements. -23456 4. 5. Ensuring that financial considerations do not override the quality of work performed. Establishing policies and procedures for resolving differences of opinion within the engagement team. Devoting sufficient resources for developing, communicating, and supporting the firm's quality control policies and procedures. 6. Evaluating the integrity and business reputation of the client. Identifying circumstances and relationships that create threats to auditor independence. 7. 8. Ensuring the firm's ability to perform the engagement with an appropriate level of professional competence. 9. Maintaining engagement documentation for an appropriate period of time. Leadership responsibilities Relevant ethical requirements Acceptance and continuance of clients Human resources Engagement performance Monitoring 10. Assessing the appropriateness of the firm's guidance materials and professional aids
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