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| Letter From the Editors Dear Reader:NOVEMBER 2005, SPECIAL ISSUE - We hope you enjoyed the analyses and perspectives presented in this special issue, “Innovations in Auditing,” and, more important, that it has made you think about the auditing profession, present and future. The CPA Journal’s mission is to stimulate discourse among trusted professionals, the companies that employ them, the stakeholders they are responsible to, and the regulators that oversee them. Dialogue on the critical issues facing the auditing profession requires all participants to be in the same intellectual mindspace. This special issue is intended as one step toward bringing all of the relevant constituencies to the table. The choice of the title of this special issue, which we hope will be the first in an ongoing series, was intended to communicate our belief that the auditing profession is in a period where great innovation is both needed and rewarded. The Sarbanes-Oxley Act and the PCAOB mark the starting point in a new environment for all audited entities subject to federal oversight. Even smaller business may very well find themselves significantly affected as changes on the federal level have a cascading effect on state law and regulation. In the light of increased public awareness and scrutiny, auditing practice finds itself in a heated debate over its purpose, methods, and implications. We invite The CPA Journal’s readers and authors to participate in this debate within our pages. In this spirit, we welcome letters in response to published articles as well as, of course, original submissions. Letters and other submissions can be sent to CPAJ-Editors@nysscpa.org. Whether they are general observations or comprehensive rebuttals, we will read them all, and publish the most engaging, enlightening, and provocative in the pages of The CPA Journal. You needn’t agree with our authors, but you should be prepared to argue your position forcefully and persuasively. Finally, we thank our contributing authors for their insights and hard work. Without them, The CPA Journal would not be possible. Special thanks are also due to the members of our Editorial Board and other reviewers, who have done their usual selfless work in ensuring that the articles in these pages meet the Journal’s high standards. We would also like to thank the Journal’s former Editor-in-Chief, Robert H. Colson, who saw the need for a publication like this and whose vision was instrumental in the development of its concept and content.
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