Both Dr. Hooks and the auditors agreed that the task was made more difficult because of bookkeeping problems.

The department's top auditors agreed with that assessment in a report issued late last week, saying they "question the adequacy" of its programs "that identify and control hazards to the production process."

And ultimately, he noted, Adelphia's auditor agreed.

Regardless of the official outcome, Government officials, auditors and other experts agree that the accounting lapse was rooted in an extraordinary mixture of causes.

(In addition, its former auditor, Ernst & Young, agreed to pay $335 million.)

It was decided that this process was not appropriate for editorial departments so the auditors agreed to conduct interviews with editorial heads of departments to better understand how the Guardian's values are embedded in content decisions.

Time Warner's auditor, Ernst & Young, agreed to contribute $100 million to that settlement.

If joint auditors cannot agree on the accounts, what is the basis for the resolution of the dispute (see below)?

The auditor, PricewaterhouseCoopers, agreed to pay $48 million before the trial started; the outside directors agreed to pay $36 million before the case went to the jury last week.

If the adjustment is less than 5 percent of earnings, the auditors often agree that it is not significant, or not "material."