'Always.'

'Can't a man make up his accounts so that no one can tell there is anything wrong?'

'The belief that such a thing can be done has placed many a poor wretch in prison. It has been tried often enough.'

'I am sure they can do it in the States. I have read of it being done and continued for years. Men have made off with great sums of money by falsifying the books, and no one found it out until the one who did it died or ran away.'

'Nevertheless, if an expert accountant had been called in, he would have found out very soon that something was wrong, and just where the wrong was, and how much.'

'I didn't think such cleverness possible. Have you ever discovered anything like that?'

'I have.'

'What is done when such a thing is discovered?'

'That depends upon circumstances. Usually a policeman is called in.'

'Why, it's like being a detective. I wish you would tell me about some of the cases you have had. Don't make me ask so many questions. Talk.'