1.   Glen Handler of Glen Ridge, N.J., a senior internal auditor at a water utility, has a far different opinion.

2.   Observing them was a pleasant distraction from his job as a senior auditor at the Department of Health and Human Services.

3.   Senior auditor Joyce Bullock of the Defense Contract Audit Agency declined comment.

4.   Urged to comply with the document destruction policy, senior auditors in Chicago began deleting old e-mail related to Enron by the second week of October.

5.   Urged to comply with the document destruction policy, senior auditors in Chicago, by the second week of October, began deleting old e-mails related to Enron.

6.   David Duncan, the former senior Andersen auditor on the Enron account, has pleaded guilty to ordering the shredding of Enron documents and agreed to cooperate with prosecutors.

7.   Duncan, the senior auditor in charge of the Enron account, admitted he directed document shredding to thwart the SEC investigation into Enron.

8.   Talks intensified after the government accepted a plea agreement from David B. Duncan, the former senior Andersen auditor on the Enron account.

9.   The settlement talks had intensified after the government accepted a plea agreement from David B. Duncan, the former senior Andersen auditor on the Enron account.