21.   In each case, the IRS auditors were able to find a Social Security number for the taxpayer from public sources.

22.   In the wake of Enron, there have been calls for auditors to be more skeptical and to be more critical.

23.   In recent years, concerns have mounted about whether auditors are truly independent of their clients.

24.   Indeed, Andersen strongly rejects the suggestion that its auditors have somehow been unusually vulnerable to temptation.

25.   Internal audit is the responsibility of management, and the SEC was worried that auditors would be reluctant to challenge bad internal auditing if done by their colleagues.

26.   Levitt fears that auditors are not sufficiently concerned with assuring that they are seen as independent.

27.   Recent disclosures of internal Andersen documents, however, show the auditors were concerned about Enron partnership arrangements as early as February and considered dropping Enron as a client.

28.   Some energy auditors are able to perform an infrared scan on your house.

29.   Term limits for auditors is the most sensible and practical option.

30.   The auditors were especially critical of recommendations to down-size but not close the five Air Force maintenance depots.