"I suggest we look to the PWCs and KPMGs of this world to see how they go about their business when auditing. No need to reinvent the wheel."

I don't know. Arthur Andersen was advertising a course on how to deal successfully with regulators roughly at the time they were convicted of obstruction of justice in Federal Court. Registering for Arthur Andersen's course would make about as much sense as taking a Microsoft's class on secure coding in the glory days before Chairman Bill cooked up his "Trustworthy Computing Initiative", assuming that Microsoft would offer such a class. At any rate, my concept of servicing the clients does not include dropping one's pants and assuming the Arthur Andersen position toward the clients - That's not what I signed up for. Good sense and an acute sense of self-preservation should be your compass.

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