Most of the information requested from the district appears fairly routine for an audit: cash journal, chart of accounts, checking account information, contracts with employees and contracts with independent contractors and subcontractors.
Several audit firm professionals tried to convince the SEC and PCAOB staff that they were mistaken in the belief that broker-dealer auditors could not sign the broker-dealer audit opinion as well as help implement accounting software, prepare period-end journal entries and compile those same financial statements and regulatory reports that they would audit.
Tragically, the requirement to post results on clinicaltrials.gov has not been adequately enforced, and the most recent audit, published in January 2012 in the British Medical Journal, shows that only one in five trials met its reporting requirement.