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| One purpose of establishing quality control policies and procedures for acceptance and continuance of client relationships and specific engagements is to A. Undertake engagements only that the accounting firm is competent to perform. B. Monitor significant deficiencies in the design and operation of the client’s internal control. C. Identify noncompliance with aspects of contractual agreements that affect the financial statements. D. Provide reasonable assurance that personnel will be adequately trained to fulfill their assigned responsibilities. |