Business Risk Auditing and the Auditing Profession: Status, Identity and Fragmentation Christopher Humphrey (Manchester School of Accounting and Finance, University of Manchester, Crawford House, Oxford Road, Manchester, M13 9PL, Tel. 44-161-275-4957, Fax. 44-161-275-4023: hodaccounting@man.ac.uk) Julian Jones (University of Manchester: julian.jones@man.ac.uk) Rihab Khalifa (London School of Economics and Political Science: R.M.Khalifa@lse.ac.uk) & Keith Robson (UMIST: keith.robson@umist.ac.uk) The financial support of the Federal School of Business and Management, University of Manchester/UMIST facilitated the preparation of this paper and is gratefully acknowledged. 1