(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of
Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
正确答案：(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to alack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on clientengagements
