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A CPA FIRM'S PERSONNEL PARTNER PERIODICALLY STUDIES THE CPA FIRM'S PERSONNEL ADVANCEMENT EXPERIENCE TO ASCERTAIN whether the individuals who were assigned increased degrees of responsibility met predetermined criteria. This is evidence of the CPA firm's adherence to prescribed standards of:

a. Profitability.
b. Audit efficiency.
c. Quality control.
d. Ethics and integrity.

User Smilie
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Final answer:

The CPA firm's personnel partner's periodic review of advancement experience is evidence of the firm's commitment to quality control. This process involves ensuring the adequacy of professional roles, supervision, and feedback, as well as providing career advancement opportunities and maintaining ethics and integrity.The correct answer is option C.

Step-by-step explanation:

When a CPA firm's personnel partner periodically reviews the firm's personnel advancement experiences, they are essentially ensuring that those who have been given more responsibility in their roles meet established criteria.

This practice is an essential aspect of the CPA firm's quality control system. It ensures that only qualified individuals advance within the firm, safeguarding the firm's standards of performance and service.

It's important for firms to have mechanisms such as performance appraisals, which may include techniques like 360-degree feedback appraisal.

This allows them to assess whether their talent management strategies are effective, if further training is needed, or if their employees are successfully growing within their professional roles, ultimately supporting the firm's mission for professional relations or adequacy and offering career advancement opportunity.

Additionally, these practices resonate with the concept of supervision and feedback, which entails offering support, recognition, and fairness to the staff.

Effective supervision and feedback are critical for maintaining high standards of ethics and integrity within the organization, fostering an environment that values growth and development, and ensuring the staff feels secure in their positions despite the demands of extra work requirements or the insecurity of position.The correct answer is option C.

User Guye Incognito
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