Audit Failures and Current Trends in Auditing

Search the internet or the Shapiro Library to find a scholarly article related to current trends in auditing or audit failures. Summarize the article.

If you chose an article related to trends, what trend do you find most concerning and why? If you chose an article related to an audit failure, explain why the audit failure occurred and provide at least one suggestion on how the audit failure could have been avoided. Explain how the article you presented confirms or changes your opinion on the current climate in auditing. How do you think the trend will impact external auditing in the future? Do you agree or disagree with how the failure could have been avoided? What other suggestions do you have related to avoiding failure?