CPA AUD Practice Questions - AICPA CPA Exam - Auditing & Attestation (AUD) Core Section Exam

Under SQMS No. 1, who has ultimate responsibility and accountability for the firm's system of quality management?

The engagement partner on each individual engagement The firm's leadership (e.g., managing partner or CEO equivalent) The firm's quality management monitoring team The engagement quality reviewer

Correct Answer:

The firm's leadership (e.g., managing partner or CEO equivalent)

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