This quality control minimizes the likelihood of association with a client whose management lacks integrity. An examination that focues on the efficiency and effectiveness of operations. This quality control Involves an ongoing consideration and evaluation of the design and effectiveness of the quality control system. [Choose Accounting Service Material information included in the FS Engagement/Client Acceptance and Compliance "HELP ME" mnemonic General Auditing Standards of the PCAOB Leadership Responsibilities Performance of the engagement. Human Resources Ethical Requirements Compliance Audit Audit Committee Assurance Services Adverse Opinion Auditing Operational Audit Securities and Exchange Commission Government Accountability Office Monitoring Internal Auditors Credibility This quality control involves when the firm addresses requirements for the rotation of personnel and independence from the client. Employees of an entity who have the job of auditing operations and the overall control systsem as a service to top management. Policies established to ensure engagement personnel is supervised, maintain confidentiality, and allow consultation with experts. [Choose This quality control element involves the tone at the top and how it influences attitudes throughout the firm. [Choose This audit opinion that states that the Financial Statements are not fairly represented