Andersen is much too busy these days weighing the serious matters of financial reporting, auditing responsibility, and the limitations of GAAP.

It's time to breathe deep, put those heavy thoughts out of their heads, and concentrate instead on a bit of pop-psychology offered years back by Robert Fulghum, when he wrote the famous essay, "All I ever needed to know, I learned in kindergarten." As you'll see, it's perfectly suited for today's harried auditor or CEO.

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