Dave Czarnecki is the managing partner of Czarnecki and Hogan, amedium-sized local CPA firm located outside of Chicago. Over lunch,he is surprised when his friend James Foley asks him, “Doesn’t itbother you that your clients don’t look forward to seeing theirauditors each year?” Dave responded, “Well, auditing is only one ofseveral services we provide. Most of our work for clients does notinvolve financial statement audits, and our audit clients seem tolike interacting with us.
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