Ernst & Young has called for an independent body to regulate the auditing profession. In its response to the Auditing Practices Board's discussion paper, The Audit Agenda, Ernst says many of the APB's proposals are defensive and undervalue the contribution the audit makes to the orderly, effective and competitive functioning of British commerce and industry. Senior partner elect Nick Land says the existing self-regulatory regime is "inherently incapable of countering public criticism of the au
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