I agree. My first thought on hearing this was that they'd look at the priors and realize there had to be a mistake. My second thought was that most accounting

I agree. My first thought on hearing this was that they'd look at the priors and realize there had to be a mistake. My second thought was that most accounting departments I've worked with actually wouldn't do that, would blame fraud, and then would congratulate themselves at how much better they've gotten at detecting it!