Q:

In connection with the element of engagement performance, a CPA firm's system of quality control should ordinarily include procedures covering all of the following except :

belongs to book: AUDITING & ASSURANCE SERVICES | A Systematic Approach|William F.Messier, Steven M.Glover, Douglas F. Prawitt|10th Edition| Chapter number:19| Question number:19.26

Ibrahimhamm

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2022-07-05

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Ibrahimhamm

2022-07-05

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A. Performance evaluation.

Explanation: "Performance evaluations" are not listed as part of th AICPA's SQCS #8. This term more typically is used to describe judging the performance of individuals within the firm and not for quality control of overall engagement performance.

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