In a recent survey by Grant Thornton (click link below), two-thirds of CFOs surveyed claim that they could intentionally misstate their financial statements without detection by their auditors.  See also the related discussion at the D & O Diary, http://www.dandodiary.blogspot.com/

Grant Thornton survey link, http://www.grantthornton.com/portal/site/gtcom/menuitem.550794734a67d883a5f2b...