Within the context of quality control, the primary purpose of continuing professional education $($CPE$)$ and training activities is to provide a CPA firm with reasonable assurance that personnel within the firm have

A$.$ Technical training that ensures proficiency as an auditor.

B$.$ Professional education that is required to perform with due professional care.

C$.$ The ability to fulfill assigned responsibilities and the qualifications for advancement.

D$.$ Knowledge required to perform a peer review.