Perhaps you should spend some time studying the concept of audit scope.
You must be a Wunderkind, _Jim. Is there anything on which you can't opine?
From my perspectice YOU are the one out targetting Enron and on some sort of vendetta based on what I see, so far, as slim if not 'fabricated' material ...
If you would rather attack my character rather make responses that address the issue - I can't stop you ...