The primary purpose of establishing quality control policies and procedures for deciding on client evaluation is to _______?

کلائنٹ کی تشخیص کے بارے میں فیصلہ کرنے کے لئے کوالٹی کنٹرول پالیسیاں اور طریقہ کار کے قیام کا بنیادی مقصد _______ ہے؟

Ensure audit fees are charged according to the type of audit work assigned

Ensure adherence to generally accepted auditing standards

Accept or retain clients whose management does not lack integrity

None of these

Explanation

Quality control policies help auditors assess the integrity and reliability of a client’s management before accepting or continuing an engagement.

Ensuring client integrity reduces audit risk and maintains the credibility of the auditing process.