The nature and extent of a CPA firm’s quality control policies and procedures depend on
|
The CPA firm’s size |
The nature of the CPA firm’s practice |
Cost-benefit considerations |
|
|
a. |
Yes |
Yes |
Yes |
|
b. |
Yes |
Yes |
No |
|
c. |
Yes |
No |
Yes |
|
d. |
No |
Yes |
Yes |