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In line 8, “bean-counters” is a derogatory expression used to describe second-class accountants who deal specifically with agribusiness.

If the expression “for all the” (l.6) were replaced by despite the, the text would still be correct and the meaning of the sentence would be maintained, something that would not occur if it were replaced by if there is.

One of the premises of the text is that every time there is a sudden economic crisis, we tend to quickly try to find a culprit.

The title of the text refers to the fact that it is necessary to start regarding auditors as key players in today’s globalized world.

According to the text, Congress’ underlying motivation to pass the Sarbanes-Oxley act was its indignation over the shameful behaviour of some corporations in early 21st century.

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