In the last few years the auditing environment has changed dramatically . The failure of enron was perhaps the biggest single catalyst for change, but other corporate scandals , in the US and in Europe, also to serious concern about the quality of financial reporting and corporate behavior .
In the last few years the auditing environment has changed dramatically. The failure of enron was perhaps the biggest single catalyst for change , but other corporate scandals, in the US and in Europa, also Ied to serious concern about the quality of financial reporting and corporate behavior .