It is the element of system of quality control where the engagement partner shall evaluate information on identified breaches, if any, of the firm'sindependence policies and procedures to determine whether they create athreat to independence for the audit engagementSelect one:a.Relevant Ethical Requirementsb.Independencec.Leadership Responsibilities for Quality on Auditsd.Acceptance and Continuance of Client Relationships and Audit Engagements

The firm shall establish and maintain a system of quality control that includes policies and procedures that address each of the following elements, except:Select one:a.Acceptance and Continuance of Client Relationships and Audit Engagementsb.Management's Participationc.Leadership Responsibilities for Quality on Auditsd.Relevant Ethical RequirementsClear my choice

The auditor shall document:Select one:a.Conclusions reached regarding the acceptance and continuance of client relationships and audit engagements.b.Issues identified with respect to compliance with relevant ethical requirements and how they were resolved.c.All of these must be documentedd.Conclusions on compliance with independence requirements that apply to the audit engagement, and any relevant discussions with the firm that support these conclusions.

The engagement partner shall take responsibility for:Select one:a.P67.37 per factory overheadb.The auditor's report onlyc.The direction, supervision and performance of the audit engagement in compliance with professional standards and regulatory and legal requirements and the auditor's report.d.The direction, supervision and performance of the audit engagement in compliance with professional standards and regulatory and legal requirements onlyClear my choice

For audits of financial statements of listed entities, and those other audit engagements, if any, for which the firm has determined that an engagement quality control review is required, the engagement partner shall:Select one:a.Discuss significant matters arising during the audit engagement, including those identified during the engagement quality control review, with the engagement quality control reviewer.b.Not date the auditor's report until the completion of the engagement quality control review.c.Discuss significant matters arising during the audit engagement, but not including those identified during the engagement quality control review, with the engagement quality control reviewerd.Determine that an engagement quality control reviewer has been appointed.

For audits of financial statements of listed entities, the engagement quality control reviewer, on performing an engagement quality control review, shall also consider the following:Select one:a.The engagement team's evaluation of the firm's independence in relation to the audit engagement.b.Whether audit documentation selected for review reflects the work performed in relation to the significant judgments made and supports the conclusions reached.c.Whether appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, and the conclusions arising from those consultations.d.Evaluation of the conclusions reached in formulating the auditor's report and consideration of whether the proposed auditor's report is appropriate