icpas' position on the role of auditors

what icpas said is very simple. their job is to give a view as to whether the accounts are done according to whatever system. and if they said, after the audit, they believed that the accounts were done in a proper manner, any discovery of fraud or misrepresentation later is not their problem. they are not accountable even after expressing their opinion that it is ok when it is not ok. can all companies send me their accounts for audit. i charge only half price.