As shocking as the Enron debacle has been, it pales in comparison with the potential implications of the Andersen scandal. There always have been and always will be companies that attempt to cook their books. Regular outside audits under the presumably watchful eye of the SEC were established after the crash of 1929 to protect investors from such crooked practices. What Andersen's aiding and abetting of Enron's dishonest dealings has done is to discourage Americans from putting their money anywhere but under their mattresses, because how are we to know that any audit is for real? That is a recipe for another Great Depression, and legitimate enterprises will be punished along with the bad apples. Enron was crooked, but Andersen is by far the greater criminal.