The phrase "auditors in which" is grammatically correct and can be used in written English.
It is typically used to refer to a specific context or situation involving auditors.
Example: "The report highlighted the auditors in which the discrepancies were found during the financial review."
Alternatives: "auditors involved in" or "auditors pertaining to".
Any rules of the Board requiring mandatory audit firm rotation or a supplement to the auditor's report in which the auditor would be required to provide additional information about the audit and the financial statements of the issuer (auditor discussion and analysis) shall not apply to an audit of an emerging growth company, as defined in section 78c of this title.
The auditor in Lucas County, Ohio — which sold more than 3,000 tax liens for $14.7 million — said that the cost to the community from abandoned and foreclosed properties has been greater than the short-term benefit from selling the liens.
Among other things, auditor reports now must disclose the year in which the auditor began serving consecutively as the company's auditor.
But the only area in which auditors saw significant improvement was maritime security, the report said.
It listed dozens of cases in which auditors determined that expenditures or worker hours were either charged inappropriately to the marketing fund or lacked adequate documentation.
After the Enron scandal of 2001, in which auditors failed to notice a vast fraud at a publicly traded energy firm, disclosure requirements were tightened drastically.
Sikka said a system in which auditors voluntarily split off non-audit functions for a small proportion of British companies is not good enough.
Scott Bayless, associate chief accountant at the S.E.C., said the commission was concerned about any instances in which auditors audit their own work.
The UK's suspension of payments awaits the outcome of the investigation in which auditors will seek to interview more than 400 individuals.
Mr. Landes acknowledged that taking some of the steps in the proposal would not necessarily have prevented recent, spectacular cases in which auditors failed to detect fraud.
