1.Are auditors overly relying on manager's explanation? Are there firm and manager characteristics and attributes that lead the auditors to perform gewer tests and pursue less reliable types of auditors? Does manager confidence sway away auditor openions?

2.Has self-regulations in auditing completely failed in 21st century?

3.Where should auditors(accountants) draw the line line interms of their responsibilites to shareholder and to their profession?