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.​

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a. the contractor must submit a standard form 294, subcontracting report for individual contracts. b. the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c. the contractor may submit either an sf 294 or report its subcontracting through esrs. d. the contractor is not required to submit any subcontracting reports.