If Paul Gilmartin's contention were correct auditors would be dispensable, replaceable by a program. In fact they are retained to exercise professional judgment, and the standard language in which they sign off on financial results reflects this unambiguously.
They are not automata and cannot be excused for behaving like automata. Equally, they should be maligned not for making professional judgments but only for the quality of such a judgment when it is deficient. Implicit in my earlier comments was my rejection of this thread's title. Auditors, like programmers, come in different competences. --jg ---------------------------------------------------------------------- For IBM-MAIN subscribe / signoff / archive access instructions, send email to lists...@listserv.ua.edu with the message: INFO IBM-MAIN
