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C is corrent because policies and procedures should be established for deciding whether to accept or continue a client in order to minimize the likelihood of association with clients whose management lacks integrity.
A is incorrect because while quality control policies for acceptance and continuance of client relationships and specific engagements are required by quality control standards, a primary purpose is to avoid clients whose management lacks integrity.
B is incorrect because the primary and immediate purpose of quality control policies over acceptance and continuance of client relationships is to avoid clients who lack integrity, which may indirectly lessen exposure to litigation.
D is incorrect because auditors attest to the fairness of financial statements, not the integrity or reliability of a client.