Excerpts from netbsd: 29-Sep-98 Re: CVS commit: src "Charles M.
Hannum"@ihac (254)

> > Is it ever possible for mtime to be greater than atime?  Maybe it'd
> > be worth just using the greater of the two (or three, including
> > ctime - maybe someone just chmod/chown'd the root directory).
> 
> Absolutely.  The atime is not modified on writes.

OK. But in this particular case, inittodr() is called
immediately after the mount which implies a read
access. Thus the atime will contain the actual
(server) time quite exactly.

best regards
Matthias