function randomquote(){
quote0= "FIN 48 puts into sharper relief the issue of auditor independence and intensifies the need for objective opinions to support the tax reserve information now required to be disclosed for the first time.";
quote1= "Corporate managers must come to grips with the question of auditors and tax work to assure the efficiency and effectiveness to which shareholders are entitled.";
quote2= "The intersection of corporate governance and tax practices has become an issue of great significance and concern.";
quote3= "Combining the roles of auditor and tax advisor undermines the reality or the perception that the auditor is independent of the client, and such a perception is crucial to the integrity and credibility of the auditing process.";
quote4= "FIN 48 adds new importance on the role that auditors play and puts new pressure on how a company manages its tax services and tax disclosures.";
quote5= "Efficiency and effectiveness, which shareholders are entitled to, are generally served by using one accounting firm for both audit and tax work.  The integrity of that arrangement can be guaranteed by securing an opinion as to the propriety of tax reserves from an independent expert firm.";
quote6= "\"Audit committees of company boards may ... be concerned about whether tax reserves reflect an appropriately independent view. Because many auditors also do tax work for their corporate clients, [FIN 48] will essentially require those accounting firms to assess their own tax reserve estimates.\" - The New York Times";

var ran_unrounded=Math.random()*6;
var ran_number=Math.round(ran_unrounded);

document.write(eval("quote"+ran_number));
}