Choice "C" is correct. Audit organizations seeking to enter into a contract to perform an audit in accordance with government auditing standards should provide their most recent external quality control review report to the party contracting for the audit. The audit organization should make its most recent peer review report publicly available by posting to an external website or through similar means.
Choice "b" is incorrect. Each audit organization conducting audits in accordance with governmental auditing standards should have an appropriate internal quality control system in place and undergo an external quality control review.
Choice "a" is incorrect. It is not necessary to review all government audits performed since the last external quality control review. Reviewers should select audits that provide a reasonable cross-section of engagements performed since the last review.
Choice "d" is incorrect. It is recommended that the report be made available to the public.