So is your wife's view that KPMG had no responsibility to further investigate or report on the irregularities their audits were turning up in HBOS's accounts of

So is your wife's view that KPMG had no responsibility to further investigate or report on the irregularities their audits were turning up in HBOS's accounts of their loan risks? What is the value of their "opinion on the reliability of a company's financial statements," if that's the case?