11.   Lawyers for Enron said that a new auditor would have to be reviewed by creditors and approved by the bankruptcy court.

12.   Since the act, an audit firm can only be held liable for the entire damages if plaintiffs can prove the auditors had an intent to defraud.

13.   So they raise difficult questions about the point at which an auditor has a duty to oppose overly aggressive accounting, lawyers and accounting experts say.

14.   The company said all managers, executives, board members and an auditor would have their pay reduced.

15.   The GAO report compared only salaries because auditors had trouble getting information on benefits to private-sector doctors.

16.   The rules seek to prevent situations in which auditors have an incentive to skew their reports to make the advice they had provided look more impressive.

17.   While Andersen executives have said that they were misled by their client, Cox and other experts said that auditors had to be aggressive in questioning management.

18.   While Andersen executives have said that they were misled by their client, Cox and other experts said that auditors have to be aggressive in questioning management.

19.   But Mr Lai defended the allocation of space to the Trade Department, saying the auditor had no valid reason to question his approval.

20.   But the audit was discounted because the auditor involved had personal ties to Mrs. Madikizela-Mandela, and a second audit was ordered.