for purposes of Deloitte's audits of Bear Steams should have become a red-flag.22 21 http://www.fdic.gov/news/news/press/2006/pr06072.html 22 Ch. 5, Auditing Considerations, Fraud Risk Factors, Appendix A,1 5.195, Part 1 Fraudulent Financial Reporting, B.2.i, "Use of different valuations of same product in two related c