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Within the context of quality control, the primary purpose of continuing professional education (CPE) and training activities is to provide a CPA firm with reasonable assurance that personnel within the firm haveA. Technical training that ensures proficiency as an auditor
B. Professional education that is required to perform with due professional care
C. The ability to fulfill assigned responsibilities and the qualifications for advancement
D. Knowledge required to perform a peer reivew

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Answer:

The correct answer is c) The ability to fulfill assigned responsibilities and the qualifications for advancement

Explanation:

The company should select procedures to achieve consistent assurance that workers at all levels cooperate in general and industry-specific CPE and other professional activities that empower them to fulfill responsibilities assigned and the qualifications for advancement.

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