as far as er the honourable gentleman for edinburgh central is concerned, he said there was a case for a  wider inquiry into the auditing o of companies, well that is not something specifically called for er by bingham although i  acknowledge that a case can be made for that but i think we want to be extremely careful before extending that  in the way that he and the honourable member for great grimsby proposed  beyond the direct er responsibility to the members or the owners of the company.