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Besides becoming the most important bankruptcy reorganization in American record, the Enron scandal without doubt is the greatest audit failure. It included a economic scandal of Enron Company as well as their auditors Arthur Andersen, which was exposed in late 2001.
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An audit of monetary statements aims to express or disclaim an belief on the money statements. The auditor expresses an view to the fairness with which the economical statements offers the fiscal posture, results of operations, and money flows of an entity, in accordance Together with the frequently appropriate accounting basic principle (GAAP) and "in all material respects".
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