As far as accountants go, they basically rely on information provided by their clients and perform audits with client objectives in mind. If the client want's inflated numbers, the accountants will take a more aggressive approach.There is a BIG difference between a review and an audit. Enron paid Andersen $27 million a year for auditing their books. In addition they paid another $25 million for consultants. Andersen is in this up to their necks. They not only audited, they gave financial advice. This isn't some little $30,000 audit.
Joe was from the Consulting side of the business. Moral: Never let a consultant run your business.