Identify the applicable procedure that does not represent the "Engagement Performance" element of quality control in the following procedures taken from the quality control manual of a CPA firm.
(A
An engagement management software will not allow archiving of the engagement file until all audit programs are
electronically signed by audit engagement team members,
B
Firm personnel have adequate reference materials required for conducting appropriate accounting and auditing
research.
Each office of the firm should be visited at least annually by review persons selected by the director of accounting and
auditing
D
Partners review critical audit engagement decisions and authorizations are required for all audit engagements.​

Your take on decision making process

You are chairman of the board of a successful technology firm. there is a nominal federal corporate tax rate of 35 percent, yet the effective tax rate of the typical corporation is about 12.6%. your firm has been clever with use of transfer pricing and keeping money abroad and has barely paid any taxes over the last 5 years; during this same time period, profits were $28 billion. one member of the board feels that it is un-american to use various accounting strategies in order to avoid paying taxes. others feel that these are legal loopholes and corporations have a fiduciary responsibility to minimize taxes. one board member quoted what the ceo of exxon once said: “i’m not a u.s. company and i don’t make decisions based on what’s good for the u.s.” what are the alternatives? what are your recommendations? why do you recommend this course of action?

You are given the following information about aggregate demand at the existing price level for an economy: (1) consumption = $400 billion, (2) investment = $40 billion, (3) government purchases = $90 billion, and (4) net export = $25 billion. if the full-employment level of gdp for this economy is $600 billion, then what combination of actions would be most consistent with closing the gdp gap here?