here are many elements of quality control at the firm level. Which element does$$ "adequate processes and procedures should be in place to ensure that the audit or review is conducted in accordance with$$ GAAS, that quality control procedures are followed for each$$ engagement, and that the audit is appropriately$$ documented" relate$$ to$?$

Question content area bottom

Part $1$

A$.$

leadership responsibilities

B$.$

human resources

C$.$

extent of professional development

D$.$

engagement performance