![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
Which of the following is not true about quality control standards?
A.
They apply to attestation engagements as well as to audit engagements
B.
Risk assessment is one of the six interrelated elements of quality control
C.
A CPA firm is required to adopt a system of quality control
D.
Quality control standards relate to the firm's practice as a whole