AUDIT QUALITY -WHERE TO NEXT?

摘要

As I take over as your president this month, we are emerging from one of the worst economic downturns in recent history. If we want to ensure that the fragile economic recovery continues, we must take on board the lessons of the last two years.rnAs a lifelong auditor, I am clear that the auditing profession has done a good job in what were difficult circumstances and provided important stewardship during those tough times. At the same time, however, we ought to ask ourselves how audit needs to change to meet the requirements of the marketplace.