Respuesta :

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Answer:

The peer review is conducted by an independent evaluator

Explanation:

Known as a peer reviewer. The AICPA oversees the program, and the review is administered by an entity approved by the AICPA to perform that role. 2. The peer review helps to monitor a CPA firm's accounting and auditing practice (practice monitoring).

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According to NEPR:

A peer review is a periodic external review of a firms quality control system in accounting and auditing and is also known as the AICPAs practice monitoring program.

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