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D is corrent because the engagement performance element of quality control standards require that the firm establish policies and procedures to provide it with reasonable assurance that engagements are consistently performed in accordance with professional standards and regulatory and legal requirements.
A is incorrect because the quality control standards do not require that a CPA firm establish procedures to comply with the standards of the Sarbanes-Oxley Act when that client has no public ("issuer") clients.
B is incorrect because the AICPA quality control standards do not directly address attributes sampling.
C is incorrect because the quality control standards do not directly address the auditor’s requirements relating to inherent risk, control risk and detection risk.