Guys i am sure the work was not delegated to first year article clerk-which all of you are trying to put as oversight. That can happen once in a while and also over something not glaring and abnormal -as satyam sitting over huge piles of cash and cash equivalents. There has been conievence as without it such a fiasco is not possible. PWC does a stringent review of work at ddifferent level say audit manager of the audit executive and thereafter partner of the audit manager and so on. So an overlook is just not possible and that also over say 5 years. Any CA can tell you that cash checking or verification is not left to first year article clark if the amount is abnormal .On the contra even senior partners personally verify it.