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Many CPAs have complained that lots of CEOs and CFOs consider audit service a commodity. As a result, corporate executives don't care much about the

Many CPAs have complained that lots of CEOs and CFOs consider audit service a "commodity". As a result, corporate executives don't care much about the quality of audit service, and all they want is clean opinion from any auditors at the lowest audit fee (opinion shopping). How would a CPA firm differentiate itself from other firms when the firm is approached by a CFO shopping opinion?

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