Why is audit a commodity?

Why is audit a commodity?
Why is audit a commodity?

According to Investopedia, a commodity is “a basic good used in commerce that is interchangeable with other commodities of the same type.” (bit.ly/investo-commodity) One company’s coal is the same as another company’s coal. If audit is a commodity, that means one company’s audit is interchangeable with another’s. Choice would be based solely on price.