My puppy tucked her nose under my arm and the hundred clever dog names I had dreamed up over a lifetime vanished.

NPR: 'Dog is My Co-Pilot'

Partly, their exercise appears to be a clever attempt to deal with an issue that continues to dog the accounting profession, especially the biggest practitioners: limiting the potential liability for frauds and misstatements which they fail to detect.

ECONOMIST: Auditing firms: Opening the books | The