His firm performed an audit of the bank commencing in May, 1976. During the course of the audit Mr. Landers explained to Mr. Wilson how he handled repossessed automobiles. Mr. Wilson recommended to the board of directors that the bank advance all funds for the rehabilitation of the automobiles and that a better accounting system be utilized. He also reported the practice to the FBI and it was out of his report to the FBI that this prosecution was initiated. With respect to his audit of the Plemmons truck transaction Mr. Wilson testified: