Labwire Inc (LBWR)

[scion]

(3) inappropriately taking responsibility for the work of another auditor when the other auditor performed substantially all of the audit procedures that served as the basis for the Firm's opinion;

Followed by a list of failures -

(4) the failure, in two audits, to perform audit procedures to test revenues;

(5) the failure to perform audit procedures concerning deferred offering costs;

(6) the failure to perform audit procedures to test accounts receivable;

(7) the failure to perform audit procedures to test common stock issued for debt;

(8) the failure to perform audit procedures to test selling, general and administrative expenses;

(9) the failure to perform audit procedures to test equipment and deposits on equipment purchases; and

(10) the failure, in five audits, to identify and test related party transactions.

http://www.pcaobus.org/Inspections/Public_Reports/2008/Moore.pdf
October 23, 2008 Inspection of Moore & Associates, Chartered
Issued by the Public Company Accounting Oversight Board
October 23, 2008