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It is so pervasive that auditors at multinational corporations are also being duped.
Ms. Fowler, 36, helped mislead auditors at HealthSouth, which operates rehabilitation hospitals, Ms. Martin said.
But there are numerous investigations going on involving auditors at other firms.
Likewise, outside auditors at both Enron and Penn Square were mired in conflicts of interest.
Auditors at the department also started two reviews of airport security in April.
He was a supervisor of corporate tax auditors at the New York State Department of Taxation and Finance.
In the spring of 1999, relations between the auditors at KPMG and the management of Rite Aid were unraveling.
Auditors at the Daewoo Group found evidence of further false accounting, leading the South Korean government to extend an audit.
The investors also get the right to sue, on the company's behalf, its former auditors at PricewaterhouseCoopers.
It demanded that auditors at three companies -- Hewlett-Packard, Applied Materials and Freddie Mac -- stop providing nonaudit services.
Enron's auditors at Arthur Andersen "did not base their determination on any growth aspects for Wessex," he said.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com