Among the many charges arrayed against infamous financier Martin Shkreli, one is that he told investors in his hedge fund, MSMB Capital, that he had retained an independent auditor, when that was, in actuality, not the case, according to the criminal indictment provided by Bloomberg. 

The complaint said that "SHKRELI told Investor 1 that MSMB Capital had $35 million in assets under management and that the fund's independent auditor and administrator were Rothstein, Jass and Company, P.C. ("Rothstein Kass") and NAV Consulting Inc. ("NAV Consulting"), respectively. At the time of this representation, MSMB Capital did not have an independent auditor or administrator, and SHKRELI had lost through trading the approximately $700,000 that had been invested by the four Capital Limited Partners. In fact, as of November 30, 2010, the value of assets in MSMB Capital's bank and brokerage accounts totaled approximately $700." 

Sounds like exactly the situation an auditor is supposed to prevent, which is, I suppose, specifically why he never bothered to hire one.