Seems to me that you, like many including myself to some extent are in denial. Nothing wrong with that as it is part of the normal recovery proceess (denial, anger, bargaining, depression, acceptance).
If DTT notices irregularities in the various account balances, and management has no explanation other than denial (e.g. - "there is no problem") that is a serious problem. Although the fact that management denies there is a problem can be comforting, I believe the shareholders would be better off if they came clean regarding what are there real cash balances, cash flows etcetera.
DTT can't reasonably conclude that the money is missing, they can just ask management where the money went, and if management has no answer they can't in good faith sign off on the books.
I'd feel a lot better if the CEO would acknowledge the problem and take reasonable steps to determine and document the true state of the companies finances. The "there is no problem", "the dog ate the accounting records" defences aren't going to convince anyone. May give him a little more time to remove a few more cookies from the cookie jar, but that game will also soon come to
an end.
Cheers, herc-the-jerk