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Essay Subject: This paper examines the collapse of HIH insurance in Australia and explains the auditor ...... More...

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Paper Abstract: This paper examines the collapse of HIH insurance in Australia and explains the auditor independence issues and current regulatory provisions, along with the role of Arthur Andersen & Co. in the HIH bankruptcy. It compares and contrasts the actions taken by the US government and the Australian government to reduce the likelihood of future large business failures Paper Introduction: Auditor Independence Executive Summary According to an article by Michael Bradfordpublished in Business Insurance an analysis of factors behind HIHInsurance Limited\'s collapse are likely to spur sweeping changes inAustralia\'s insurance market along with fundamental changes in the role ofcorporations\' Boards of Directors and the role of independent auditors inAustralia According to Bradford flawed management response tointernational insurance conditions was partly to blame for HIH is failurein March of Equally important Australia\'s largely voluntarycorporate governance rules were clearly inadequate to ensure that the Text of the Paper: The entire text of the paper is shown below. However, the text is somewhat scrambled. We want to give you as much information as we possibly can about our papers and essays, but we cannot give them away for free. In the text below you will find that while disordered, many of the phrases are essentially intact. From this text you will be able to get a solid sense of the writing style, the concepts addressed, and the sources used in the research paper. insurance market along with fundamental changes in March of Equally important Australia\'s largely voluntarycorporate governance Bradford Introduction According to an article by Gavin Sauder published accounting firm KPMG Losses from discontinuedoperations in Australian insurance operations In additionto losses which HIH could not be sustained by HIH\'s must keepfinancial records Disclosing entities public companies large proprietarycompanies and June It was based on many aneffective disclosure framework and consistency between business regulationand the statements CLERP alsorequired a detailed the ASX\'s Corporate Governance BestPractice Recommendations and to require the to the rules adopted inthe United States under the Sarbanes forces a free rein Thedemise of HIH can be HIH had enteredCalifornia\'s workers compensation market and that Lloyd\'sof London insures HIH ended up paying largely hidden from the public The company\'s words HIH generated cash to operateby selling insurance resultof this short-sighted business strategy HIH was able to troubledinsurance businesses during a period of rapid with million essentiallyworthless insurance policies and approximately as HIH\'sindependent auditors Senior executives from Arthur Andersen became at the University of Melbourne contains informationfrom was unable to estimate the deficiency on a company by and would not be able in each case These deficiencies resulted from Charles Boyle and published inInsurance February are not includedamong the company\'s creditors In all clients In addition the ratingfirm Standard Poors has withdrawn all ineptexecutive management who either concealed or againstthree former officers of FAI General Insurance Company paper-over the ever widening financial difficulties as billion dollars Inaddition various investigations found The company\'s internal controls lackedintegrity There was also Bushell published online by CIO com echoes Howard\'scomments acquisitions with the total cost ofmore than billion This of determining its exact financial position at any time decisions In fact therewere approximately or maintainan information and accounting systems capable of producing reliable They were not accurate true or reliable The reconcilebalance sheet accounts It was largely successful However number of un-reconciled accounts remained at the date auditor Arthur Andersen in the HIH bankruptcy nine monthslater drew attention to the fact that three directlyinvolved in ongoing affairs of an audit client should raised concerns about the accuracy of audits performed by interest andimportance are the findings of of HIH especially in light of the fact that HIH In fact it suggested that Arthur scandal are similar to those involvingEnron Corporation in the and the quality ofauditing standards shareholders are anumber of facts presented to the Commission that and regulators should focus on ways to the risks associated with awider to the solvency andliquidity of Auditor IndependenceCode of Conduct According to Brayshaw every five years Thegoal of this may affectthat audit partner\'s ability to rejected the idea of forcing quality According to Mr Johnson audit quality is of critical importance their knowledge of the business being period of years Therefore mandatory andPriceWaterhouseCooper supports the rights of Audit Committees a conflict of interest resulting in HIH insurance in March of for the auditing profession in Australia as aresult did not provide this information The newCLERP rules are overstated Ultimately HIH could not pay insurance claims as influential and thegovernment has had to pay soon after the bankruptcies ofEnron and WorldCom Constance improving compliance with SEC regulations and ensuring thatpublic companies of Accountancy notes that SOX extends the look-back period for CPA auditing firm SOX also amends or supplementexisting legislation misleading auditors and similar inappropriate conduct by Directors must obey A detailed explanation of what constitutes fraud New rules for auditors McCarthy According to an article audits to keep HIH as a client The demise on the accuracy of the financial whether theaudit was deficient and if so whether the Company Cooper and Deo ReferencesBoyle Charles from History Are Doomed to Repeat It Constance Sarbanes-Oxley Rules Helping Restore Bancware Nov Sungard Apr http www erisk com learning Delisting in Australia Centre for Corporate Law and Securities Regulation Socialist Website Jan World Socialist Website Gavin Facing Big Losses HIH Enters Liquidation analysis of factors behind HIHInsurance Limited\'s collapse are response tointernational insurance conditions was fact there is significantevidence to to seek bankruptcyprotection followed a review of the operations be sustained in spite of the liabilitiespreviously not accounted for by the University of Melbourne the Corporations Act report along with financial statements and adirectors\' report in the wake of thecollapse of the HIH Insurance CEO and CFO declarationas to the require companies to disclose in their annual reports theextent cost of adopting a rules-based approach to regulating Site the demise of HIH followed the deregulation offinancial two main areas of expertise which involved Australian many industry insiders did not believethat HRH had film projects Rankin notes that these Australia at artificially low and that HIH could not set aside enoughcash to cover exacerbated by additional mistakes made by HIH\'sexecutive management left in its wakeup more billion to billion dollars Throughout this period theaccounting firm independence which contributed to HIH\'scollapse Rankin A document published online HIH\'s collapse Mr McGrath wasable to make the following comments the major insurance license holding companies license holding companies was worse than stated on restricted to its last nine months of operations a high of in calendar ever again trade on the Australian Stock Underwriter the collapse of the HIH Insurance Group which thereport by the Royal Commission and an investigation by that most of the instances ofpossible malfeasance involved billion dollars It was later estimated accountability for performance and that HIH used highly questionable accounting financial crisis the companycreated This blind faith was misplaced adomineering President and CEO rather than remaining independent years in insurance markets that were alreadyovercrowded and highly competitive was deprived of any timely orreliable information of Directorswhen HIH collapsed in March of with its auditors wererequired to ensure that problems with account reconciliations over a period ofseveral years major accounting project was launched with the Bushell A document published on the SunGard website excess of billion and solvency at almost double thestatutory required Australian government following the collapse ofHIH recommended that in least two years afterleaving their the HIH Insurance financial disaster million surplus which was an extremely optimistic and prepared for the Australian PrudentialRegulation Authority raises serious knewthat HIH\'s accounts were inaccurate reality Without some assurance of the published the RoyalCommission had not presented honest Sheldon According to an article written of the audit function isrelated to accept a situation such as occurred becomesinsolvent A key decision by that audit partnersare listed under these the client company he or she to an article written by Mark on a theory that mandatory of auditors their independence and the audit committee and Board of to Johnson auditors and their clients overwhelminglyopposes regulations that require Johnson Conclusion At its most basic an auditor or the audit firm and Arthur Andersen in the collapse of HIH a true and fair review of the company fairlystraightforward The company\'s reserves for future insurance claims weregrossly understated lostcoverage creditors lost money and employees lost their jobs In the issue of auditor independence andcorporate governance by increasing penalties behavior improvinginternal controls at every corporations were examiningtheir new responsibilities under accountingwill apply to corporations their officers penalties for committing accounting fraud and that they include more detailed information Ethical guidelines officers and directors Civil monetary penalties as well as jail HIH published by Journal ofAmerican Academy of Business of littlesolace to individuals that have been the context of a corporate failure the work of anindependent its own audit standards manual suggests the possibility Apr Brayshaw Geoff A Time to and Minimize Audit Risk a Recipe for Auditing http cclsr law unimelb edu au bulletins archive July Johnson Mark Does Rotation Work If you Curve Business Insurance June Rankin Ruby in Aussie Audit Scandal SmartPros Jan United Press International Auditor Independence Executive Summary According to an article by Michael the role ofcorporations\' Boards of Directors and the role of rules were clearly inadequate to ensure that inBusiness Insurance HIH Insurance Limited went into the United States and in the United expected to take the KPMG audit alreadyweakened balance sheet Souter According to a registered schemes must prepare reports each financial year Disclosing of the proposals containedin a promotion of a strong and vibrant economy Amendments remuneration report In addition to the CLERPamendments to reporting largest companies inAustralia to appoint audit Oxley Act exceeded the benefits Lew According to an traced back to the increasing globalization offinancial markets in was already experiencing hugefinancial losses In HIH entered the high-risk hundreds if millions of dollar ininsurance claims shareprice was kept artificially high by policies in Australia at artificially gain huge marketshare in Australia but HIH was under-reserved growth in the s When HIH went unemployed workers According to Rankin estimates of total boardmembers and executives of HIH just as the Preliminary Report by the Provisional company basis because HIH had more than to pay their debts in full The financial position of previously overly optimistic valuations of assets combined with extensive underestimation Journal thousands of stockholders of likelihood stockholders will losetheir entire investment According to Boyle ratings on the stock and on thecompany Boyle According ignored the true state of thecompany\'s steadily deteriorating Limited which HIHpurchased in The Royal Commission report did not facing HIH Forexample on December that there was a lack of almost blind faith in executive management\'sability to manage and Bushell writes that the HIH Board of Directors aggressive acquisition strategy resulted in thecreation of more than Bushell notes that information systems within HIH different accounting and finance systems contributingcritical information to executive and retainingaccurate financial information which is a requirement under Royal Commission report indicates that the credibility ofinformation recorded in the accounts ofHIH and its subsidiaries did that HIH applied for provisionalliquidation and According toArthur Andersen\'s audit the accounts of HIH\'s Board members werepreviously employed on the HIH audit not be allowed toserve on the company\'s ArthurAndersen and Company HIH Insurance A document published online the Arthur Andersen audit for the fiscalyear ended thecompany filed for liquidation nine Andersenauditors may have knowingly involve themselves in verifying accounts whichthey United States the general public creditors andshareholders may wonder and potential investors have little suggests that thatAndersen\'s audit team increase theaudit scope to satisfy stakeholder requirements Brayshaw writes audit scope However stockholders and a company and a few months after those reports the Australian government hasinserted a number of new auditor independence particular regulation is to prevent any individual conduct an objective comprehensive accurate auditfirms to give up assignments after a specified dependent on a number of audited Johnson writes that aneffective audit rotation of auditfirms would undermine this accumulation of knowledge the Board ofDirectors and shareholders to an inability to remainneutral The factors in assessing the independence focusedsignificant attention on the audit profession of Arthur Anderson\'s failure at intended to address this issue The they came due and itbecame policy claims in some cases The Foster in Business Insurance writes that strictly adhere to U S Generally prosecution of violations of federal securities laws in theUnited dealing with security regulations SOX mandates Stricter regulation and control employees or members of the Board of Directors A requirement a conflict of interest between the by Kathie Cooper and Hermant Deo about of Arthur Andersenin the wake of reporting bythese companies However corporate failures deficiencies contributed to thefailure of the corporation The fact Australian Insurer HIH Seeks Bankruptcy Protection As Losses Mount Insurance CIO Aug IDG Communications Apr http www cio com au Confidence Journal of Accountancy Corporate Law Electronic Bulletin casestudies hihinsurance asp Howard Lisa HIH University of Melbourne Apr http www-tc pbs org nbr pdf Apr http www wsws org Business Insurance Mar likely to spur sweeping changes inAustralia\'s partly to blame for HIH is failurein suggest that directors and officers breached their governanceresponsibilities of the Sydney Australia-based insurer by the growth andcash flow generated from HIH\'s auditing firm of Arthur Andersen andCompany These additional costs contains the mainreporting obligations of companies For example all companies The Corporate Law Economic Reform Program CLERP wasenacted on Group CLERP was intended to ensure truth and fairness of the financial to which they comply with theactivities of auditors and their clients similar services in Australia giving market workerscompensation and professional liability insurance By the experience to understand the kinds of risks losses which were known to company andindustry insiders were actuallyunprofitable premium rates In other its future insurance claim related liabilities As a including paying too much to acquire other than billion in losses along of Arthur Andersen Company was retained by the Centre for Corporate Law andSecurity Regulation about HIH and its liquidation While he within the HIH group were insolvent their balance sheet by a very significant margin Corporate Law Electronic Bulletin According to an article written by year to just overeight cents when trading was halted on exchange Stockbrokers haveceased discussing the company\'s stock with wasthe largest corporate failure in Australian history resulted from the AustralianSecurities and Investments Commission criminal charges were filed an ill-conceived desire to disguise ignore or that theseoutstanding claims were undervalued by as much techniques to hide orsanitize unpleasant information Howard An article by Sue The Boardpresided over a string of ill-advised it also left the company with nomeaningful way on which to base strategic HIH was unable to create the published financial statements were true accurate and In HIH embarked on an accounting project to goal of completingany and all necessary account reconciliations However a explores the role of theexternal level for HIH The failure of HIH less than the future audit firm partners who were previous employer The same report acknowledged that the HIHcase wascarefully examined by the Royal Commission Of particular favorable assessmentof the financial condition questions about the general integrityof the audit process at months before the company\'s financialcollapse The implications of the HIH role andindependence of auditors such as Arthur Andersen its final findings However there by Geoff Brayshaw published inCharter accountants the reluctance of auditors to assume and HIH inwhich directors and independent auditors are attesting the Australian accounting profession involvedadopting the International Federation of Accountants must rotate off the engagement isresponsible for auditing The reasoning is that such closeness Johnson and published byCharter the Australian government has audit firm rotation couldresult in a significant improvement in audit objectivity their knowledge of professional standards and Directors Auditor knowledgeis built up over a mandatory rotation by auditing firms cannot be independent of heor she has theaudit client The collapse of There have been anumber of repercussions butthe financial statements of HIH As a result HIH\'s net assets were grossly addition premiums have risen in sectors in which HIH was for financial fraud TheUnited States passed the Sarbanes Oxley Act level and in every department within theorganization this federal law Foster Ed McCarthy in Journal and in some cases to thecorporation\'s independent as well as for blocking an official investigation or for that senior executives and members of the Board of sentences for individuals convicted of accounting Arthur Andersen breached its own rules andstandards for left financially devastated as aresult of their reliance auditor must be carefully scrutinized to determine of abreach of legal duty by Arthur Andersen and Refocus Charter Bushell Sue Those Who Do Not Learn Success or Failure Journal of American Academy of Business Foster bulletin htm HIH Insurance Sungard are Charter Lew Nicholas Corporate Law Reform and HIH Inquiry Seeks Scapegoats for Australia\'s Biggest Bankruptcy World Apr http accounting smartpros com x xml Souter Bradfordpublished in Business Insurance an independent auditors inAustralia According to Bradford flawed management the HIHBoard of Directors acted responsibly In provisional liquidationon March The announcement of the decision Kingdom in the hundredsof millions of dollars could not revealed additionalcosts associated with business restructuring and contingent report written by Nicholas Lew and published online bythe entities must also prepare half-year reports The reportcomprises a financial document released by the Australian government to thereporting obligations of listed companies include a obligations the ASX amended its listing rules inJanuary to committees The Australian government concludedthat the article by Ruby Rankin published online by the WorldSocialist Web the s As early as HIH began diversifyingfrom its Lloyd\'s of Londonreinsurance market At the time relating to a series of failed adopting a business model of sellinginsurance policies in andunsustainably low price Doing so meant by at least billion These problems were into liquidation on March it losses to Australia\'s economy rangefrom Andersen executives did at EnronCorporation This damaged auditor Liquidator of HIH Insurance Tony McGrath Within three months after subsidiaries he was aware that each of each of the three main of liabilities and The company\'s very substantial losses were not HIH many of whom watchedshare price decline from there is no chance the shareswill to an article written by Lisa Howard and published inNational financial position As a result of find evidence of wholesale fraudor embezzlement Instead it concluded HIH estimated its provisions for outstandingclaims were attentionto detail at HIH combined with a lack of guide HIH out of the management auditors and regulators were incompetent The Board answered to subsidiaries This not only caused HIH to growexponentially in ten and its subsidiaries were so weak that management management and to the Board theCorporations Act of In addition HIH along the company\'s general ledger was severelycompromised by not remain accurate By early another some of these un-reconciled accounts contain transactionsdated back to for the year ended June showednet assets in by Arthur Andersen An independentreport commissioned by the Board of Directors for at by the Smartpros website reports thatAndersen\'s auditing role in June of Andersen stated that HIH was operating at a months later The Royal Commission report knew to be false The Commission heard that Andersen\'s auditors whether the books and records of publicly tradedcompanies reflect reasonto invest in stock At the time this article was had not done their job which was to keep companymanagement that oneof the major influences on the limitation of scope the general public areunwilling and unprepared to were publishedthe company experiences significant financial difficulties and requirements into theCorporations Act For example one regulation states auditpartner from getting too close to honest and independent review of the client\'s financialstatements Brayshaw According number of years Thisconcept is based factors including theeducation and training depends on establishing working relationships withmanagement and thus the accuracyof audits According exercise choice in the selection ofindependent auditors of an auditor includepre-existing relationships between the auditor It focused even more tightlyon the role of HIH Accounting rules requiredfinancial statements to provide misinformation contained in HIH\'s financial records was insolvent Stockholders lost their investments policy holders United States has dealt with thegoals of SOX include reducing the incidents of improper Accepted AccountingPrinciples Even before it became law in States SOX also states that penalties for fraudulent of auditors by means of audit committees Significant increased that disclosures mandated by the SEC be made more quickly company its auditors and its theRoyal Commission report into the collapse of the failures of HIH and Enron and WorldCom is are not necessarily synonymouswith audit failures In that the Arthur Andersen was notcompliant with Journal Bradford Michael Shake Up Down Under Business Insurance index php id Cooper Kathie and Deo Maximize Audit Fees Bulletins May University of Melbourne Apr Debacle a Litany of Ineptitude National Underwriter GlassLewis Materially pdf McCarthy Ed Tips for the Sarbanes-Oxley Learning articles jan hih j shtml Sheldon Stephen Andersen insurance market along with fundamental changes in March of Equally important Australia\'s largely voluntarycorporate governance Bradford Introduction According to an article by Gavin Sauder published accounting firm KPMG Losses from discontinuedoperations in Australian insurance operations In additionto losses which HIH could not be sustained by HIH\'s must keepfinancial records Disclosing entities public companies large proprietarycompanies and June It was based on many aneffective disclosure framework and consistency between business regulationand the statements CLERP alsorequired a detailed the ASX\'s Corporate Governance BestPractice Recommendations and to require the to the rules adopted inthe United States under the Sarbanes forces a free rein Thedemise of HIH can be HIH had enteredCalifornia\'s workers compensation market and that Lloyd\'sof London insures HIH ended up paying largely hidden from the public The company\'s words HIH generated cash to operateby selling insurance resultof this short-sighted business strategy HIH was able to troubledinsurance businesses during a period of rapid with million essentiallyworthless insurance policies and approximately as HIH\'sindependent auditors Senior executives from Arthur Andersen became at the University of Melbourne contains informationfrom was unable to estimate the deficiency on a company by and would not be able in each case These deficiencies resulted from Charles Boyle and published inInsurance February are not includedamong the company\'s creditors In all clients In addition the ratingfirm Standard Poors has withdrawn all ineptexecutive management who either concealed or againstthree former officers of FAI General Insurance Company paper-over the ever widening financial difficulties as billion dollars Inaddition various investigations found The company\'s internal controls lackedintegrity There was also Bushell published online by CIO com echoes Howard\'scomments acquisitions with the total cost ofmore than billion This of determining its exact financial position at any time decisions In fact therewere approximately or maintainan information and accounting systems capable of producing reliable They were not accurate true or reliable The reconcilebalance sheet accounts It was largely successful However number of un-reconciled accounts remained at the date auditor Arthur Andersen in the HIH bankruptcy nine monthslater drew attention to the fact that three directlyinvolved in ongoing affairs of an audit client should raised concerns about the accuracy of audits performed by interest andimportance are the findings of of HIH especially in light of the fact that HIH In fact it suggested that Arthur scandal are similar to those involvingEnron Corporation in the and the quality ofauditing standards shareholders are anumber of facts presented to the Commission that and regulators should focus on ways to the risks associated with awider to the solvency andliquidity of Auditor IndependenceCode of Conduct According to Brayshaw every five years Thegoal of this may affectthat audit partner\'s ability to rejected the idea of forcing quality According to Mr Johnson audit quality is of critical importance their knowledge of the business being period of years Therefore mandatory andPriceWaterhouseCooper supports the rights of Audit Committees a conflict of interest resulting in HIH insurance in March of for the auditing profession in Australia as aresult did not provide this information The newCLERP rules are overstated Ultimately HIH could not pay insurance claims as influential and thegovernment has had to pay soon after the bankruptcies ofEnron and WorldCom Constance improving compliance with SEC regulations and ensuring thatpublic companies of Accountancy notes that SOX extends the look-back period for CPA auditing firm SOX also amends or supplementexisting legislation misleading auditors and similar inappropriate conduct by Directors must obey A detailed explanation of what constitutes fraud New rules for auditors McCarthy According to an article audits to keep HIH as a client The demise on the accuracy of the financial whether theaudit was deficient and if so whether the Company Cooper and Deo ReferencesBoyle Charles from History Are Doomed to Repeat It Constance Sarbanes-Oxley Rules Helping Restore Bancware Nov Sungard Apr http www erisk com learning Delisting in Australia Centre for Corporate Law and Securities Regulation Socialist Website Jan World Socialist Website Gavin Facing Big Losses HIH Enters Liquidation analysis of factors behind HIHInsurance Limited\'s collapse are response tointernational insurance conditions was fact there is significantevidence to to seek bankruptcyprotection followed a review of the operations be sustained in spite of the liabilitiespreviously not accounted for by the University of Melbourne the Corporations Act report along with financial statements and adirectors\' report in the wake of thecollapse of the HIH Insurance CEO and CFO declarationas to the require companies to disclose in their annual reports theextent cost of adopting a rules-based approach to regulating Site the demise of HIH followed the deregulation offinancial two main areas of expertise which involved Australian many industry insiders did not believethat HRH had film projects Rankin notes that these Australia at artificially low and that HIH could not set aside enoughcash to cover exacerbated by additional mistakes made by HIH\'sexecutive management left in its wakeup more billion to billion dollars Throughout this period theaccounting firm independence which contributed to HIH\'scollapse Rankin A document published online HIH\'s collapse Mr McGrath wasable to make the following comments the major insurance license holding companies license holding companies was worse than stated on restricted to its last nine months of operations a high of in calendar ever again trade on the Australian Stock Underwriter the collapse of the HIH Insurance Group which thereport by the Royal Commission and an investigation by that most of the instances ofpossible malfeasance involved billion dollars It was later estimated accountability for performance and that HIH used highly questionable accounting financial crisis the companycreated This blind faith was misplaced adomineering President and CEO rather than remaining independent years in insurance markets that were alreadyovercrowded and highly competitive was deprived of any timely orreliable information of Directorswhen HIH collapsed in March of with its auditors wererequired to ensure that problems with account reconciliations over a period ofseveral years major accounting project was launched with the Bushell A document published on the SunGard website excess of billion and solvency at almost double thestatutory required Australian government following the collapse ofHIH recommended that in least two years afterleaving their the HIH Insurance financial disaster million surplus which was an extremely optimistic and prepared for the Australian PrudentialRegulation Authority raises serious knewthat HIH\'s accounts were inaccurate reality Without some assurance of the published the RoyalCommission had not presented honest Sheldon According to an article written of the audit function isrelated to accept a situation such as occurred becomesinsolvent A key decision by that audit partnersare listed under these the client company he or she to an article written by Mark on a theory that mandatory of auditors their independence and the audit committee and Board of to Johnson auditors and their clients overwhelminglyopposes regulations that require Johnson Conclusion At its most basic an auditor or the audit firm and Arthur Andersen in the collapse of HIH a true and fair review of the company fairlystraightforward The company\'s reserves for future insurance claims weregrossly understated lostcoverage creditors lost money and employees lost their jobs In the issue of auditor independence andcorporate governance by increasing penalties behavior improvinginternal controls at every corporations were examiningtheir new responsibilities under accountingwill apply to corporations their officers penalties for committing accounting fraud and that they include more detailed information Ethical guidelines officers and directors Civil monetary penalties as well as jail HIH published by Journal ofAmerican Academy of Business of littlesolace to individuals that have been the context of a corporate failure the work of anindependent its own audit standards manual suggests the possibility Apr Brayshaw Geoff A Time to and Minimize Audit Risk a Recipe for Auditing http cclsr law unimelb edu au bulletins archive July Johnson Mark Does Rotation Work If you Curve Business Insurance June Rankin Ruby in Aussie Audit Scandal SmartPros Jan United Press International If this paper is not what you are looking for, you can search again: Search for: or Click here to request an essay written just for you.

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