... responsibility for the effects of their decisions. They weren’texactly clerks, but they weren’t the foe ofdeceit and the champion of honesty,”either. And they certainly weren’tindependent. The passage ... accountants said. The primary responsibility for the selection of principles and the scope ofdisclosure must remain that of the directors and officers of the corporation,” the American Institute ... right and to detect and expose that which iswrong; to discover and expose factswhich exist, whether they be plainlyexpressed by clear and distinct records orwhether they be concealed by the...