The auditor's methods were questioned as either being completed solely to receive its annual fees or for its lack of expertise in properly reviewing Enron's revenue recognition, special entities, derivatives, and other accounting practices.
会计师的方法遭到质疑，既是因为单单收取年费就算完成审计，也是由于其缺乏适当审查安然的收入确认、特殊实体、衍生品和其他会计实务的专业知识。