102. The four basic requirements for becoming a CPA are ____________________________ ____________________________ ____________________________ and ____________________________. ________________________________________ 103. ______________________________________ is an auditor’s tendency not to believe management assertions. ________________________________________ 104. A _____________________________ consists of writing the financial statements from a client’s books and records. ________________________________________ 105. Through the process of ____________________________ after becoming a CPA licensed in one state a person can obtain a CPA certificate and license in another state. ________________________________________ 106. Examples of _______________________________ are (1) economy and efficiency audits and (2) program audits. ________________________________________
