As an environment changes, professions functioning in that environment ttiust likewise change or face extinction. The failure to recognize and then to adapt to environmental change, it is recognized, can mitigate a profession s significance, impact adversely on its viability, and render it ineffective. Professions associated with the sciences, with politics and the law, with education, and with the arts have all had to be sensitive to such changes. As a profession, auditing has responded well to the changes that have occured in its environment.