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Word: niemaszyk (lookup in dictionary) (lookup stats)
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...Niemaszyk says it is up to auditors to decide how far they go to verify a fund's assets and trades. But the fact that Madoff used an unknown auditor and was reporting his own trades probably should have prompted the auditing firms to do more than usual to check that the fund's assets were indeed there...

Author: /time Magazine | Title: The Madoff Fraud: How Culpable Were the Auditors? | 12/17/2008 | See Source »

...Accountant Ronald Niemaszyk, whose firm, Jordan Patke & Associates, specializes in reviewing the books of hedge funds, agrees that in many cases it is common to rely on brokerage statements when auditing funds. But in this case, Niemaszyk says, the auditors most likely should have looked deeper. "You have to look at the auditors' work that you are relying on," he says. What's more, Madoff acted as his own broker instead of going through another firm...

Author: /time Magazine | Title: The Madoff Fraud: How Culpable Were the Auditors? | 12/17/2008 | See Source »

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