What is meant by the term quality control as it relates to a CPA$$ firm?

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Part $1$

A$.$

Quality controls are the procedures governed by the AICPA Code of Professional Conduct to help CPA firms maintain professional skepticism and exercise professional judgment through peer reviews.

B$.$

Quality control is the same as auditing standards. To ensure that the quality control procedures in auditing standards are followed on every$$ audit, a CPA firm is required to follow specific principles that help it meet those standards consistently on every engagement.

C$.$

Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements.

D$.$

All of the above propriation of assets.