Auditors are getting better and better at their jobs.
There are three main reasons why this is so. First, some regulations are very new (Sarbanes-Oxley) and auditors are ramping up just like everyone else. Second, their butts are on the line, along with their clients if they attest to controls that aren't there. And last, but not least, their clients are complaining about the costs, and they have to find ways to become more efficient and bring their fees down.
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