Though Andersen is best-known for its huge consulting arm, Mr. Bowman admires the enormous investment it is making in its traditional audit and tax-related business.

Both sides agree that the State Comptroller has the right to conduct traditional financial audits of the city.

Because the State Constitution refers only to the State Comptroller supervising "accounts," the framers meant to limit him only to traditional financial audits, Ms. Gordon said.

It could also leave less time for traditional audit and oversight tasks.

"Even a $20,000 expenditure on a personal vacation would probably fall under the radar" of a traditional audit, Mr. Getzel said he told his audience.

As Auditor, Claire brought an innovative approach to the office by adding performance audits to the traditional financial audits.

Under the Audit Act 1983 this is more than a traditional audit.

Since President Bush took office, the Interior Department has shifted as much enforcement effort as possible from traditional audits of oil companies to the computerized "compliance review" system.

Shareholders have grown frustrated with the failure of traditional audits to detect fraud, though that is officially beyond the scope of such audits.

During that time, they built up the health care and litigation support service areas, while maintaining the traditional audit and assurance, accounting, tax and consulting practices.