May
05
However, altering the attitudes and audit method of an established auditor or audit team is in my personal opinion a useless endeavour. Auditing is as much a social activity as it is a technical task, and changing social attitudes can take generations, primarily because of the earlier damage done by bad auditing practices. The way to change is a change of the audit team, and the present economic climate is supplying an opportunity for this kind of change.
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