Professor Edward Kane:

Absolutely, these are not auditors we would treat as representative of the profession. There is great pressure and there is hard information and fact that sometimes, say bankers, would call up a firm and say, "Take this auditor out of here as he or she is finding out too much trouble". There are certain professions where the pressures to corrupt are enormous and auditing is one of those professions. People will never be satisfied with the work of auditors unless one gives them the number they want to show. People will try to influence an auditor towards that number. If a firm is committing fraud, or at least deliberately misrepresenting one's position, then one has got to fight with the auditors.