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In recent years companies and their audit committees have faced difficult economic circumstances that have presented significant challenges. This was particularly true of the past twelve months. While there is a sense that the economic storm is now settling, if not receding, companies and audit committees realise that they will be operating in a new business environment for the foreseeable future.

To access the full text of this article, please see the Digital Edition of Accountancy Ireland, Vol 42, No 4, August 2010.