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Auditing
Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function.
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Accounting’s future: Embrace change and build on trust
New OCC guidance says the agency is not conducting “audits of the auditors” when it reviews banks’ external audits, but instead is assessing how and whether banks are meeting requirements ( www.aicpa.org/belt/notices.htm ).
