With apologies to Crazy Eddie's Sam Antar, Andrew Fastow might be the most notorious CFO in the history of financial reporting fiction.
They just made the numbers up
The bright side in all this is...oh, let's face it: when your broker's auditor is in jorts, the situation is hopeless:
Gary Gensler, who may or may not be aware that PFGBest's auditor preferred to don jorts at the (home) office, is familiar enough with auditing standards to know there are certain ones that always need to happen:
Learning from experience also makes for good instructing.
There probably aren't too many audit opinions of JMA floating around out there, but if you happen to see one, see if you can get a second opinion: