([tag=DT] | [tag=NN] [lemma=□]) □
([tag=DT] | [tag=NN] [lemma=of]) □
([tag=DT] | [tag=NN] [lemma=auditor]) □
Both auditors and their clients should be prepared to have these discussions during audit planning . While some auditors have asserted that changes to their audit processes are responsive to the increased use of technology in financial reporting and accounting , other market participants have indicated a belief that the accounting profession is discarding the techniques that , in the past , made the financial statement audit a tool that enhances the reliability of information provided to investors . All auditors should have software for their personal computers which generate random selections for transactions , clusters and time periods ( Refer to the Micro-Computer Manual for specific instructions ) . The SEC also simultaneously settled its action against Borman in consideration for Borman 's agreeing to disgorge 106,000 options on RTIN common stock , a $ 25,000 civil penalty , and a permanent injunction against violations of the " deception of auditors " provisions , and against aiding and abetting violations of the antifraud and reporting provisions of the federal securities laws . The Business Roundtable has recommended actions that all responsible corporations should take to improve their disclosure practices and better assure the independence of auditors . We expect all auditors , individually and as firms , to develop an ethic of independence and the necessary organizational processes that will insure that that ethic is understood by everyone , supported and adhered to by all those associated within the firm . Similarly the Business Roundtable has recommended actions that all responsible corporations should take to improve their disclosure practices and better assure the independence of auditors . In the civil action filed against Stanley Swanson , Curtis Swanson and Cavender , the SEC is seeking , against each of them , a permanent injunction , an officer and director bar , disgorgement plus prejudgment interest , an accounting , and a civil money penalty , based on violations by each of them of the registration , antifraud , falsification of records , deception of auditors , circumvention of controls and certification provisions , and on their each aiding and abetting RTIN 's violations of the antifraud , reporting , books and records and internal controls provisions .