Which of the following is an authoritative body that the AICPA Code of Professional Conduct authorizes to promulgate auditing and attestation standards?

A		Public Company Accounting Oversight Board.
B		International Accounting Standards Board.
C		Financial Accounting Standards Board.
D		Auditing Standards Commission.

A requirement to design recruitment processes and procedures to help the firm select individuals meeting minimum academic requirements established by the firm is an example of a quality control procedure in the area of:

	A	Acceptance and continuance of client relationships and specific engagements.
	B	Engagement performance.
	C	Human resources.
	D	Relevant ethical requirements.