Refering to the third general standard (due professional care) of Generally

Accepted Auditing Standards (GAAS). Andersen didn't exercise due

professional care and professional skepticism in
completing the audit. Andersen ran into several barriers in getting its ork
done. orldcom never anted the auditors to get the proper information. in
fact they built a all making it hard for them to comnicate ith outsiders. for
example! orldcom denied andersen! earlier in the "#$$s! access to the
computeri%ed reporting system. that should have hint andersen to ask the
&uestion of hy don't the company ant it to get the details.
also! andersen try to get information through the employees but secretly
talking to them! ho at the end ere commanded by the senior vice
president and controller himself not to ever talk to them about any matter
regardidng the 'rm. at that point its professional skepticisum should have
bring andersen to orry about the company.
not only those to but at many other occasions Andersen never professional
skepticisum against orldcom! more over! it didn't report the high or
maximum risk of the company to the audit comity