Some auditors claim that increased exposure under Section 404 of the SOX creates a litigation environment that is unfairly risky for auditors. Do you think that the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner should expose auditors to litigation? Why or why not? What can auditors do to ensure they do not violate any ethical guidelines and conduct audits in a professional manner? Must be a minimum of 250 words