Enron borrowed from large money center banks before their fraud was
suspected and exposed. No crime there, just questionable risk
analysis on the part of the lenders who were mostly relying on audited
financial statements.
Large corporations don't order toilet paper without consulting with
their investment bankers, brokers and others in the financial services
industry.
Surely you are not trying to let the so-called "Wall Street financial
community" off the hook for its major role in bringing down our economy.
Wait...you probably are.
Ahh, audited financial statements...as if the big CPA firms weren't part
of the game.