41.   Although the Clintons submitted a financial statement, people involved in the transactions have said that the Clintons never submitted any applications for the loans.

42.   Although she was a reluctant witness, the polite and poised woman confirmed that Symington was secretive about who could see his financial statements and the material in them.

43.   An Enron employee familiar with its financial statements said the truth is somewhere in between.

44.   And a former bank official recalls that a senior bank manager approached Clinton at a political event and raised questions about missing financial statements.

45.   And a spokesman for Saks said the company, which does not provide public financial statements, has had good sales and operating profit this year.

46.   An example is the auto mechanic who opens a shop without a clue about keeping track of expenses or understanding a financial statement.

47.   An external audit lends credibility to financial statements so investors, creditors and others who use them can feel they have been fairly prepared, Minnear said.

48.   And financial statements need to be simplified so they can be understood by even small investors.

49.   And among more aggressive managements, acquisitions allow them to perform accounting that helps make their financial statements appear sounder than they actually are.

50.   And it is clear from company financial statements and filings with the Securities and Exchange Commission that there is a lot of work to do.