Which of the following statements regarding client acceptance/continuance decisions is false?

	a.	An audit firm's client portfolio is impacted by both audit firm decisions and client decisions
	b.	Auditors are not required to perform audits for any organization that asks for an audit
	c.	Auditors should assess the background and experience of accounting personnel of a potential client
	d.	It would not be appropriate for audit firms to perform background checks on management of a potential client