3. The purpose of establishing quality control policies and procedures to accept or continue a client relationship is to (A) provide reasonable assurance that personnel are adequately trained to fulfill their responsibilities. (B) monitor the risk factors concerning misstatements that arise from the misappropriation of assets. (C) document objective criteria for the CPA firm's peer review. (D) minimize the likelihood of associating with a client whose management may lack integrity.

3. The purpose of establishing quality control policies and procedures to accept or continue a client relationship is to
(A) provide reasonable assurance that personnel are adequately trained to fulfill their responsibilities.
(B) monitor the risk factors concerning misstatements that arise from the misappropriation of assets.
(C) document objective criteria for the CPA firm's peer review.
(D) minimize the likelihood of associating with a client whose management may lack integrity.

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B1 · 2026/10/25

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本題考點本題考的是**會計師事務所品質...

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10. Major, Major, and Sharpe, CPAs, are the auditors of MacLain Technologies. In connection with the public offering (IPO) of $10 million of MacLain securities, Major expressed an unqualified opinion as to the financial statements. Subsequent to the offering, certain misstatements were revealed. Major has been sued by the purchasers of the stock offered pursuant to the registration statement that included the financial statements audited by Major. In the ensuing lawsuit by the MacLain investors, Major will be able to avoid liability if (A) the misstatements were caused primarily by MacLain. (B) it can be shown that at least some of the investors did not actually read the audited financial statements. (C) it can prove due diligence in the audit of the financial statements of MacLain. (D) MacLain had expressly assumed any liability in connection with the public offering.

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