11.   But Scotland Today can reveal that the council IS considering bringing in external auditors to find out what went wrong.

12.   Andersen also served in the past as both an internal auditor and external auditor at Enron.

13.   Andersen has already said that it will cease serving as both internal accountants and external auditors for the same client.

14.   External auditors may be hired to senior management positions or as internal auditors.

15.   It would also prohibit accounting firms from both serving as an external auditor and doing certain types of consulting and other work for the same company.

16.   Ricks also said the funds are audited each year by an external auditor and that audit is posted on the Internet.

17.   Allied Irish Banks PLC announced Wednesday it was dropping accountancy giants PricewaterhouseCoopers as its external auditors because of the embarrassing scandal at U.S. subsidiary Allfirst.

18.   As a result, he said, Global Crossing disclosed the letter to its external auditor, Arthur Andersen, the day it filed for bankruptcy.

19.   Bax, managing director of Barings Futures Singapore, encouraged Leeson to give false information to external auditors.

20.   Bax, managing director of Barings Futures Singapore, encouraged Leeson to give false information to external auditors, the inspectors said.