GB:>> Do the compilers of surname-dictionaries offer any proof that an ignorant old auditor can take to the bank? I have to assume they do, and I would like to know what it is. It was unexplained anomalies that allowed Enron to make such a mess! > > > ... taking the books at face value, though I have often wondered where the authors got their > information. There are quite a few pages of introduction in most of my source books and now that you have piqued my curiosity I will try to wade through a few of them and get back to you. > Barbara > That's a very generous offer, Barbara, and I am rather embarrassed to have asked the awkward question. From what you say, though, am I to understand that it is not a commonly asked question? That would surprise me - but then the Enron auditors surprised me! Can any other academic on the List help us? I believe this is a most crucial area of enquiry. Gordon Barlow