For purposes of this question, assume that the excerpts from the Powers Report shown in Exhibit 3 provide accurate descriptions of Andersen's involvement in Enron's accounting and financial reporting decisions. Given this assumption, do you believe that Andersen's involvement in those decisions violated any professional auditing standards? If so, list those standards and briefly explain your rationale.

Can you simplify the answer so I can understand it easily and not make it too much complicated. Thank you