Auditing Evolution in a Changing Environment.
探讨审计行业在未来十年面临的社会经济地位挑战，提出两种应对情景：一是维持现状，二是积极拓展新市场，并讨论其机会与后果。
Abstract The auditing profession faces serious challenges to its social and economic position in the next decade. Its response to this changing environment will shape the future of auditing. Two scenarios are developed: the first in which the profession takes a business-as-usual approach to its practice, and fails to recognize or act upon opportunities available to it. The second possibility, entailing both high risk and greater potential reward, is that the profession move creatively and aggressively to expand its practice and enter new markets. The opportunities and possible consequences of these alternative responses are discussed.