Which is not one of six elements of a quality control system

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Problem 1: Which of the following is not one of the 6 elements of a quality control system according to the AICPA's Statements on Quality Control Standards (SQCS)?

a. Relevant ethical requirements.
b. Scope and nature of services.
c. Human resources.
d. Acceptance and continuance of entity relationships and specific engagements.
e. Monitoring

Problem 2: Without the consent of the client entity, a CPA should not disclose confidential entity information contained in the audit working papers to a (an)

a. Successor CPA firm that has been engaged to audit the (former) client entity.
b. State court that has issued a valid subpoena as part of the legal process of discovery.
c. Ethics investigator representing the AICPA's Professional Ethics Executive Committee.
d. Representative of the applicable state board of accountancy (such as the Illinois Department of Financial and Professional Regulation) investigating a CPA's conduct.
e. None of the above, since none of these violate confidentiality restrictions.

Reference no: EM132829693

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