Conflict of interests and to serve as a consultant, Arthur Andersen did not make the duties of an auditor are independently and are not willing to investigate Enron's performance carefully and with caution.
Conflicts of interest The auditors also serve as an advisor Arthur Andersen, is not it the duty of the auditor's independence. And did not examine the operations of Enron with caution and prudence.
Conflict of interest Of auditors and consultants Andersen also serves Arthur do not perform the auditor work independently. And don't check the performance of Enron cautiously and carefully.