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Title
The Future of Auditing.
Abstract
The article reports on a roundtable discussion on the past, present, and future of the auditing profession, hosted by the journal at New York State Society of Certified Public Accountants' offices in October 2016. Thomas Ray, distinguished lecturer of auditing at Baruch College and former chief auditor and director of professional standards at the Public Company Accounting Oversight Board, said that the profession is better off with an independent attestation function in the U.S. than without.