In pursuing a firm's quality control objectives, a firm should adopt policies and procedures to

enable it to

identify and evaluate circumstances and relationships that create threats to independence, and

to take

appropriate action to eliminate those threats or reduce them to an acceptable level by applying

safeguards,

or if considered appropriate, to withdraw from the engagement. Which quality control element

would this

be most likely to satisfy?

a. Ethical requirements

b. Monitoring

c. Human resources

d. Leadership responsibilities for

quality within the firm