For each of the following procedures taken from the quality control manual of a CPA...

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Accounting

For each of the following procedures taken from the quality control manual of a CPA firm, identify the applicable element of quality control.

1. "Tone at the top" leadership

2. Relevant ethical requirements - due professional care, independence

3. Acceptance & continuance of client's relationships and specific engagements

4. Human Resources

5. Engagement performance

6. Monitoring

a. Every year individual partners propose a list of those persons whom they wish to be considered for managers. To become a manager, an individual must possess the necessary competence, experience, integrity, motivation and judgment.

b. All potential new clients are reviewed before acceptance. The review includes consultation with predecessor auditors, and background checks. The firm then assesses its competence and independence before deciding whether to accept the new clients.

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