As might be expected from the above, the most extensive changes to be made were in procedures for recording audit work.

From 20 to 25 clients receive both services, and the internal audit work generates several hundred million dollars a year for the accounting firm.

Andersen still faces civil lawsuits for its audit work for other clients, including Enron.

However, firms directly involved in audit work at Parmalat, several lawyers said, could be vulnerable.

At the time she joined the firm in 2000, it was still dealing with a federal investigation of its audit work for Waste Management.

As a result of competition for the audit work, consolidation was inevitable.

Because such a conservative assessment leads to more audit work, the real level of audit risk will be significantly less than 5%.

The greater complexity of audit work has also increased the demand for accountants.

This also appears to be confirmed by the Court's audit work in 2005.

Assists plan administrators in selecting an auditor, and reviewing the audit work and report.