It was not appropriate, but some in the auditing profession assert that such issues are not their problem.

It would have profound implications for the auditing profession.

Finding candidates to sit on the panels would not be a problem, not least among those moving out of the auditing profession itself.

In addition, the auditing profession is a dynamic one, with new techniques constantly being developed and upgraded which the auditor may decide to use.

It is the oldest aspect of the auditing profession.

"This will mean we will supervise in a joint effort the whole auditing profession," he added.

That board tried to oversee the auditing profession but could not mount its own inspections of the accounting firms.

In arguing that it does, lawyers make the same mistake that corrupted the auditing profession - they lose sight of who the real client is.

These principles are fundamental to the responsibilities of auditors and the auditing profession.

During the time period of 1954 to the mid-1960s, the auditing profession was still auditing around the computer.