You report (“Audit review head urges swift reform after Wirecard scandal”, July 3) the chief executive of Grant Thornton as stating that an audit was “not designed to look for fraud”. Very surprising. As a trainee chartered accountant in Scotland in the 1980s I counted whisky casks, tapped some of them and even got to taste the contents on occasion. As my then audit manager would say: “David . . . just to be sure all is in order”. I failed my accountancy exams — and I now know why.
London SE27, UK