quality control policies CONCEPT REVIEW The attestation standards are meant to serve as a general framework and to set general boundaries for the attest function, while the quality control standards provide CPA firms with guidance in establishing quality control policies. 1. Quality control procedures exist to provide reasonable assurance that the firm follows professional standards on engagement(s). 2. The AICPA require(s) specific quality control procedures 3. Statement of Quality Standards identify elements of quality control 4. The PCAOB has adopted the AICPA standards as its quality control standards 5. QC standards help to ensure that CPA firms meet their responsibilities to their clients and the DULL F4 FS F7 FO F3 FIO F11 F12 Q A & * 4 5 3 6 7 8 9 E R T Y o U D F G