Andersen may have been the auditor for more than its fair share of the entities associated with the most recent accountability failures, but it was not the auditor for all of them.
Andersen failed in its duties when auditing those entities.
mnli hypothesis: Andersen failed in its duties when auditing those entities. premise: Andersen may have been the auditor for more than its fair share of the entities associated with the most recent accountability failures, but it was not the auditor for all of them.