The last time the audit business was flat, a commodity, and under pricing pressure from clients was when I started working for KPMG Consulting in 1993 after ten years in industry.
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Since that time, however, the audit market environment has changed.
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Another automaker finds itself in the mpg hotseat, this time not in form of an audit, but in the courts.
Audit Scotland also said key areas of waiting time systems were inadequate.
BBC: Audit Scotland warns NHS waiting list information 'poor'
"Every time a different brand's audit team goes into a factory, the factory has to move the fire extinguishers to be in compliance, " said Sandra Cho, corporate responsibility manager for Columbia Sportswear, which manufactures some clothing in Bangladesh.
At that time, the judge agreed that the audit associates at PwC in California are not exempt from overtime pay under a 2001 wage order.
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What the OIG found was that despite efforts to improve oversight and audit quality of plans, protections have actually decreased over time for participants.
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Audit requirements are satisfied by including with every electronic document a separate certificate of completion and a legally binding audit trail with the identity of the signer, a time stamp, and location information.
The Audit Office said the benefits of RPA would inevitably take time to emerge and that vigilance will be required to deal with challenges as the trusts move beyond the initial stages of reform.
By this time London was also in charge of the KPMG audit practice for the region so any partner that was assigned in his place was also his subordinate.
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Labour brought forward its NHS debate at parliament following a report by public spending watchdog Audit Scotland which said the management and scrutiny of the waiting time system "had not been good enough".
BBC: Ministers accused of 'secretly dropping' A&E waiting target - BBC News
The programme gives enterprise customers a choice of two levels of support, alongside access to the time-saving administration tool, Landscape, which includes audit, compliance and ongoing management features for large desktop deployments.
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There is no shortage of evidence that the current system of local government could be improved: last year, an Audit Commission report criticised the committee system as an enormous waste of time and money.
"A little more effort by member states to control projects properly and retrieve misused funds could go a long way, particularly in this time of economic difficulty, " said the EU's Audit Commissioner Algirdas Semeta.
In a poll conducted in December 2003 by CFO Magazine, a sister publication of The Economist, more than 60% of the finance executives polled said they spent more time involved with their company's board of directors or audit committees after Enron.
Officials said the state will audit inmates' legal cases to ensure they are serving the correct amount of time.
We do not need 800 audit firms covering this industry, most of which are not ready for prime time and never will be.
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But the good news is that the SEC seems to be getting the real-time religion, albeit through the back door, and not explicitly in the Consolidated Audit Trail.
Ms Lamont was referring to a report by Audit Scotland which tracked relatively extensive past use of "social unavailability" codes to exclude patients from waiting time guarantees.
BBC: First minister's questions: Health of a national treasure
But he says the audit was "nerve wracking" because tax law doesn't make it easy to distinguish between full-time staff and independent contractors doing full-time work.
The investigation came after NHS Lothian was found to be manipulating waiting time codes in 2011, although ministers said the practice was not widespread and that concerns raised in the Audit Scotland report were "historical".
BBC: Ministers accused of 'secretly dropping' A&E waiting target - BBC News
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