Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 57

Substantial equivalency refers to
A) An auditor's tendency not to believe management's assertions without sufficient corroboration.
B) Providing consulting work for another firm's audit client in exchange for the other firm's providing consulting services to one of your clients.
C) The waiving of certification exam parts for an individual holding an equivalent certification from another professional organization.
D) Permitting a CPA to practice in another state without having to obtain a license in that state.