Thursday, December 14, 2006

Why Sam E. Antar Doesn’t Fear Auditors

I’ve been reading through a very interesting blog (whitecollarfraud.blogspot.com) recently, on the subject of white collar crime. It is written by Sam E. Antar, previously a CPA and CFO of Crazy Eddie’s, and a perpetrator of one of the largest securities frauds in the 1980’s. Although it has clearly been eclipsed since then in terms of the size of the fraud, it is interesting for the length of time it went on, and the number of different types of financial fraud involved. I highly recommend reading this blog for anyone interested in determining why the audit profession is not as strong as might be expected.

Mr. Antar clearly had no fear of either external or internal auditors while he was committing fraud. He includes some reasons on his site, such as new audit staffers being young and inexperienced, following out of the box and checklist programs, and not receiving adequate supervision from more experienced managers and partners. Although there has been much hype recently about strengthening audits, I tend to think that these conditions still exist in many companies. These criticisms can, in my experience, pertain equally to both internal and external auditors.

Any experienced auditor will tell you that fraud by its nature cannot always be discovered, since the perpetrator is trying to cover it up, and auditors don’t audit 100% of transactions. However, management often has the expectation that we will uncover fraud, leading to an expectation gap. SAS 99 does require that external audit tests be designed to reasonably uncover fraud if it exists, and the internal auditors should be supporting this mission. The types of financial fraud committed at Crazy Eddie’s were textbook, and should have been caught at some point by auditors sophisticated enough to recognize the warning signs.

With management greed and corporate fraud seemingly still on the upswing, the challenge for auditors is clear. First of all, we need to be more skeptical and less trusting. People who become auditors tend by their nature to be very honest and very trusting. We want our clients to like us. People who become white collar criminals in my experience, tend to be extremely smart and charming. This is not a good combination for discovering fraud. I maintain that in the current business environment, we auditors need to dramatically increase our healthy skepticism.

A few other changes we need to make - we need to train all of our new auditors on the red flags of fraud, and ensure that they know how to design tests that will help identify fraud. Third, forget the rote audit programs, checklists and ICQ’s. While these can be valuable tools to ensure that we haven’t missed a step, they make it too easy to stop thinking. Both external and internal auditors must be very smart and we must be able to think independently! After all, we need to be smarter than the criminals. Fourth, we need to ensure that we are performing risk based audits that are tailored for the individual client situations. And, we must support our staff auditors with ongoing technical training and adequate oversight, and ensure that they know how to throughly investigate transactions that appear out of the norm. Lastly, we need to make better use of automated audit tools such as ACL that will allow us to test 100% of large populations and quickly identify the unusual items. While these steps won’t completely eliminate white collar crime, they may help scare the criminals.

68 comments:

Sam Antar said...

While I did not fear my auditors judging from the wisdom in your post I would have feared you!

As a criminal I feared two things:
1) Skepticism
2) Cynicism

White collar crime is a crime of persuasion and deceit.

Since the white collar criminal uses persuasion and deceit to commit their crimes it follows that such felons are artful liars.

Unless the accounting profession learns the skill of questioning, the criminal will continue to have the upper hand.

The profession requires extensive training in:
1) Knowing what questions to ask
2) Knowing whom to ask the proper question to (not always obvious)
3) Knowing how to handle to deceitful answers and spin of criminals

As far as being "less trusting" I would suggest that any "trust" is a professional hazard that the accounting profession can do without. How about “do not trust and verify?”

The white collar felon considers your good traits such as trust a "weakness to be exploited."

Last thought:

Since white collar crime imposes a collective harm on society it is just as brutal as violent crime.

Accountants and auditors will suffer for the acts of criminals. Ask anyone who worked for Arthur Anderson or in Enron's accounting department who had nothing to do with any wrongdoing.

Respectfully,

Sam E. Antar (former Crazy Eddie CFO & ex-felon)

Anonymous said...

Hi Thoughtful Auditor,

We're both women and we're both in Chicago. Let's get together and compare notes.

www.retheauditors.blogspot.com

retheauditors@gmail.com

Anonymous said...

Can anyone recommend the top performing Endpoint Security software for a small IT service company like mine? Does anyone use Kaseya.com or GFI.com? How do they compare to these guys I found recently: N-able N-central it support
? What is your best take in cost vs performance among those three? I need a good advice please... Thanks in advance!

Anonymous said...

Can anyone recommend the well-priced Endpoint Security utility for a small IT service company like mine? Does anyone use Kaseya.com or GFI.com? How do they compare to these guys I found recently: N-able N-central system management
? What is your best take in cost vs performance among those three? I need a good advice please... Thanks in advance!

Anonymous said...

[url=http://welcome-casino.aoaoaxxx.ru][img]http://s49.radikal.ru/i125/0912/82/a90aea46452a.jpg[/img][/url]

[IMG]http://s44.radikal.ru/i105/0912/3d/c3f5c104cbf9.jpg[/IMG]


[url=http://welcome-casino.aoaoaxxx.ru][img]http://s49.radikal.ru/i124/0912/f7/111db4a5bc4e.jpg[/img][/url]














































[u][b]We can be found by these keywords:[/b][/u]
[url=http://welcome-casino.aoaoaxxx.ru/sitemap.html]download casino vegas [/url]
[url=http://vegasonlines.net/casino-links.html]bingos y casinos [/url]
[url=http://vegasonlines.net/play-casino-money.html]progressive casino game [/url]
[url=http://vegasonlines.net/clear-creek-casino.html]aladdin vegas casino [/url]
[url=http://vegasonlines.net/casino-winner.html]gratis casino [/url]
[url=http://vegasonlines.net/sacramento-casino.html]atlantic city casino headliners [/url]
[url=http://vegasonlines.net/casino-software.html]casino portal web [/url]
[url=http://vegasonlines.net/rivage-casino.html]hol casino juego diversion [/url]
[url=http://vegasonlines.net/betting-poker-casino.html]casinos gratis [/url]
[url=http://vegasonlines.net/golden-nugget-casino.html]on line gambling casino [/url]
[url=http://vegasonlines.net/and-pala-casino.html]casino bet online [/url]
[url=http://joe-and-connie.com/members/casino_2D00_gamblings_2D00_online.aspx]banquete casino santander boda [/url]
[url=http://vegasonlines.net/betting-poker-casino.html]casino party game [/url]
[url=http://vegasonlines.net/casino-north-las-vegas.html]ayuntamiento casino valencia [/url]
[url=http://vegasonlines.net/aruba-casino.html]casino resort rio vegas [/url]
[url=http://vegasonlines.net/the-sun-casino.html]truco casino tragaperras [/url]
belterra casino and resort
[b]vegas palm casino[/b]
tragamonedas truco casino
logo casinos
[b]casino nevada[/b]
fallsview casino niagara fall canada
[u]casinos bingo[/u]
casino in palm resort vegas
truco casino kloniko
[b]casinos de la provincia de cordoba[/b]
casino juego online
online casino roulette

Anonymous said...

[url=http://seghan.ru/go.php?sid=35][img]http://s003.radikal.ru/i203/1001/17/1008f12c7936.jpg[/img][/url]












[url=http://vonzura.misslich.de/sitemap.html]buy cigarettes on [/url]
buy cigarette indian reservation buy stock in camel cigarettes money problem buying cigarettes
[url=http://vonzura.misslich.de/]camel cigarettes cheap cigarettes buy online [/url]
legal to buy cigarettes from europe order clove cigarettes order marlboro cigarettes
[url=http://ubpscsn.pro.ac/]ny mail order cigarette [/url]
buying cigarettes on ebay you buy duty free cigarettes order cigarettes outlet
[url=http://wcsoius.biz.co.nl/sitemap.html]buy overseas cigarettes [/url]
buy seven stars cigarettes buy cigarettes online camel buying cigarettes online testimonial
[url=http://vjzvmeu.il.gp/sitemap.html]buy cigarettes on the [/url]
gamucci cigarette buy cigarette advertisment buy buy herbal cigarettes online
[url=http://tioozua.connection24.de/sitemap.html]smokeless cigarette buy [/url]
uk law on buying cigarettes buy winston cigarettes buy cigarette holders
[url=http://vonzura.misslich.de/]buy cigarettes with [/url]
buy cigarette tubes age to buy cigaretts where to buy the cheapest cigarettes
[url=http://powjxun.wieder-mal.de/sitemap.html]money order cigarette purchases [/url]
buy cigarettes from indian reservations buying cigarettes in bulk camel signature cigarettes ordering
[url=http://tyouhca.xn--geglckt-q2a.de/]buy marlboro menthol cigarettes [/url]
mail order cigarettes free shipping where to buy cigarettes in south carolina buy duty free cigarettes in
[url=http://cauvzah.weinend.de/sitemap.html]buy cigarette gold online usa [/url]
camel cigarettes order buy 555 cigarettes legal age to buy cigarettes in us

Anonymous said...

[u][b]Xrumer[/b][/u]

[b]Xrumer SEO Professionals

As Xrumer experts, we possess been using [url=http://www.xrumer-seo.com]Xrumer[/url] for a large time conditions and know how to harness the massive power of Xrumer and build it into a Cash machine.

We also provender the cheapest prices on the market. Assorted competitors devise order 2x or consistent 3x and a end of the continuously 5x what we debt you. But we maintain in providing enormous service at a debilitated affordable rate. The unbroken direct attention to of purchasing Xrumer blasts is because it is a cheaper variant to buying Xrumer. So we train to abide by that contemplating in mind and afford you with the cheapest rate possible.

Not solitary do we be suffering with the unexcelled prices but our turnaround in the good old days b simultaneously after your Xrumer posting is wonderful fast. We compel have your posting done in the forefront you distinguish it.

We also produce you with a full log of well-heeled posts on manifold forums. So that you can catch a glimpse of for yourself the power of Xrumer and how we hold harnessed it to emoluments your site.[/b]


[b]Search Engine Optimization

Using Xrumer you can wish to realize thousands upon thousands of backlinks over the extent of your site. Tons of the forums that your Place you will be posted on get acute PageRank. Having your join on these sites can really mitigate build up some top-grade dignity endorse links and as a matter of fact riding-boot your Alexa Rating and Google PageRank rating owing to the roof.

This is making your instal more and more popular. And with this better in reputation as familiarly as PageRank you can expect to lead your milieu in effect superiority expensive in those Search Motor Results.
Conveyance

The amount of conveyance that can be obtained aside harnessing the power of Xrumer is enormous. You are publishing your situation to tens of thousands of forums. With our higher packages you may regular be publishing your locality to HUNDREDS of THOUSANDS of forums. Visualize 1 brief on a stylish forum disposition almost always enter 1000 or so views, with say 100 of those people visiting your site. Modern imagine tens of thousands of posts on in demand forums all getting 1000 views each. Your shipping longing function sometimes non-standard due to the roof.

These are all targeted visitors that are interested or curious nearly your site. Assume how many sales or leads you can fulfil with this considerable gang of targeted visitors. You are in fact stumbling upon a goldmine primed to be picked and profited from.

Reminisce over, Traffic is Money.
[/b]

BECOME ENTHUSIASTIC ABOUT YOUR CHEAP BLAST TODAY:


http://www.xrumer-seo.com

Anonymous said...

http://www.fragrance-direct.info/ authentic Rare Essentials 1.4 FL OZ accepts credit cards Discounted candle fragrance 40ml diners club Get Dark Vanilla 30ml gift sets best Fleur De Rocaille 30ml visa Sale of Cindy Crawford 2.7 FL OZ online cheapest cologne samples 1.7 FL OZ accepts credit cards Get best mens shower gel 2.5 FL OZ bonus Shopping for My Couture 0.5 FL OZ paypal cheap Very Sexy Dare 0.17 FL OZ for less Shop for Spark 75ml diners club original Kaloo Lilirose 1 FL OZ samples cheapest Indian Nights 0.05 FL OZ free gifts best dsquared fragrance 5ml deals best Kenzo Flower Summer 3.4 FL OZ 100ml diners club Get Unforgivable Black 0.5 FL OZ gift sets wholesale Jovan Tamarind Musk 100.55ml reviews Purchase Torand 1.7 FL OZ bonus wholesale mens colonge 15ml paypal Sale of chrome cologne 40ml online not fake Baghari 50ml amex

[b]Get the best deals on Mens and Womens Perfumes.[/b]
[url=http://cloakedlink.com/nsayuwazuf]
[img]http://fragrance-direct.info/bigarrow.gif[/img]

http://cloakedlink.com/nsayuwazuf <== VISIT THIS SITE TODAY (Up to[u] 80% Discount[/u] on select items)
[/url]



[size=1] IGNORE THIS----------------------------
[url=http://lucasbuckley157.vox.com/library/post/buy-salvia-cheap-online-purchase-salvia-cheap-salvia-shops-purchase-salvia-divinorum-40x-extracts.html] Order Salvia Extracts Affordable Online [/url]
[url=http://sites.google.com/site/buysalviacheaponline/buy-salvia-cheap-online-purchase-salvia-cheap-salvia-shops-purchase-salvia-divinorum-40x-extracts] Order Salvia plant Cheap Online [/url]
[url=http://wheretobuysalvi.livejournal.com/463.html]Order Salvia plant Cheap Online [/url]
[url=http://buysalviacheap3.blogspot.com/2010/01/buy-salvia-cheap-online-purchase-salvia.html]Purchase Salvia Extracts Cheap Online [/url]

East Hertfordshire tooth whitening kansas city Essex teeth whitening nz Kyoto [url=http://teethwhiteningstripsreviews.info] teeth whitener strip reviews[/url] baltimore maryland teeth whitening tooth wbhitening newport news virginia teeth whitening laser teeth whitening essex new york city teeth whitening Hokkaido teeth whitening edmonton gratuitous luster teeth whitening cut-rate walnut creek teeth whitening arlington virginia teeth whitening teteh whitening teeth whiotening Palmerston

[url=http://guaranteedheightincrease.info/]height improvement[/url] - http://guaranteedheightincrease.info/

[url=http://provenpenisenlargement.info/]proven penis enlargement[/url] - http://provenpenisenlargement.info/

[url=http://provenskincareadvice.info/]skin care techniques[/url] - http://provenskincareadvice.info/

[url=http://getrichgambling.info/]get money gambling[/url] - http://getrichgambling.info/

[url=http://herpesoutbreak-gentalwarts.info/]herpes outbreaks[/url] - http://herpesoutbreak-gentalwarts.info/

[url=http://STOP-PREMATURE-EJACULATION-SOLUTIONS.INFO]cure premature ejaculation[/url] - http://STOP-PREMATURE-EJACULATION-SOLUTIONS.INFO

[url=http://3GMOBILEPHONESFORSALE.INFO]mobile cellphones on sale[/url] - http://3GMOBILEPHONESFORSALE.INFO

[url=http://internationaloddities.reviewsdiscountsonline.com] internationaloddities review[/url]

[url=http://drobuds.reviewsdiscountsonline.com]buy dro buds [/url]

Anonymous said...

Yes indeed, in some moments I can reveal that I acquiesce in with you, but you may be inasmuch as other options.
to the article there is stationary a definitely as you did in the downgrade efflux of this demand www.google.com/ie?as_q=vista screen goes black after welcome screen ?
I noticed the axiom you have in the offing not used. Or you use the black methods of promotion of the resource. I suffer with a week and do necheg

Anonymous said...

Infatuation casinos? investigation this latest [url=http://www.realcazinoz.com]casino[/url] commander and artificial online casino games like slots, blackjack, roulette, baccarat and more at www.realcazinoz.com .
you can also suggest a obtain gone away from of the closet settled our untrained [url=http://freecasinogames2010.webs.com]casino[/url] chance upon at http://freecasinogames2010.webs.com and attainment beyond corporeal fabulously off !
another late-model [url=http://www.ttittancasino.com]casino spiele[/url] delimitation of events is www.ttittancasino.com , during german gamblers, be repaid unrestrained online casino bonus.

Anonymous said...

like gambling? ardour las vegas? look in over-sufficiency of the all reborn [url=http://www.casinolasvegass.com]casino[/url] las vegas at www.casinolasvegass.com with on the other side of 75 ritzy fritter away [url=http://www.casinolasvegass.com]online casino[/url] games like slots, roulette, baccarat, craps and more and be the conqueror in licit altering with our $400 on-going amok bonus.
we from unbroken open-minded b wealthier games then the elderly online [url=http://www.place-a-bet.net/]casino[/url] www.place-a-bet.net!

Anonymous said...

Hi,

I'm just browsing sites for the kids of Haiti.

I'm at this site for a non-profit haiti organization in which the main focus is to
creating an oppurunity for the kids in haiti. If anyone wants to give money then this is the site:

[url=http://universallearningcentre.org]Donate to Haiti[/url] or Help Haiti

They give children in Haiti a positive outlook through education.

Please check it out, they are legitimate.

I greatly appreciate anyone's help

Anonymous said...

Hi everyone! I do not know where to begin but hope this site will be useful for me.
In first steps it is really nice if someone supports you, so hope to meet friendly and helpful people here. Let me know if I can help you.
Thanks and good luck everyone! ;)

Anonymous said...

Hi,
We are representing Hair Loss news. We manage a lot of web sites, and we found your website trought the net. We are asking if you want to exchange links with us. Actualy we are searching for links to our internet sites, if you're interested please visit our site, on the right menu you'll find the directory link, there you can submit your website and exchange links with us...
Our webpages are very good ranked, and they're going to be better in the following days...
Thank you, and I am sorry if i put the info in a wrong place, that because I couldn't find the contact link..
Best regards
Keepingmyhair Staff.
[url=http://www.keepingmyhair.com/contactus]Hair loss news[/url]

Anonymous said...

Someone deleted a variety of links from megashares and 2shared ...

From now, we will use www.tinyurlalternative.com as our default [url=http://www.tinyurlalternative.com]url shortener[/url], so every link will be there and visible for everyone.

You can choose from several great [url=http://kfc.ms]short url[/url] names like:

kfc.ms easysharelink.info jumpme.info megauploadlink.info megavideolink.info mygamelink.info myrapidsharelink.info mytorrentlink.info myurlshortener.com mywarezlink.info urlredirect.info urlshrinker.info weblinkshortener.com youtubelink.info and many others.

They maintain over 60 different available domains and the [url=http://myurlshortener.com]url shortener[/url] service work properly for free without any registration needed.

So we assume it is good idea and propose you to use [url=http://urlredirect.info]url redirect[/url] service too!

Thank you.

Anonymous said...

Hello,
I have developed a new clean web 2.0 wordpress theme.

Has 2 colours silver and blue, has custom header(colour or image).
I am curently working on it, so if you have suggestions let me know.

You can view live demo and download from here www.getbelle.com
If you found bug reports or you have suggestions pm me.
Wish you a happing using.

many thanks to [url=http://www.usainstantpayday.com/]USAInstantPayDay.com[/url] for helping with hosting and developement of the theme
ObetteHam

Anonymous said...

Exceptional site!

Almost everyone needs to get insurance at one time or another, whether it is
auto insurance, life insurance, health insurance, or homeowners insurance.
These times it is more simplified than ever to obtain free insurance quotes from several
companies in order to find the optimal bargain. You can also see how to preserve
lots of money in free petrol when you acquire your insurance price quotations.

[url=http://freeinsurancequoteshq.com]Insurance price quotes[/url]
http://freeinsurancequoteshq.com

[url=http://www.idea2result.com/]Appointment Setting[/url]

http://www.idea2result.com/

Anonymous said...

Genial brief and this mail helped me alot in my college assignement. Thank you for your information.

Anonymous said...

Howdy

This is the best place to watch movies for free:
http://www.freemoviez.biz

Great stuff there

See you later

[URL=http://www.freemoviez.biz][IMG]http://static.thepiratebay.org/img/firefox-22.png[/IMG][/URL]

Anonymous said...

Hello,

When ever I surf on web I never forget to visit this website[url=http://www.weightrapidloss.com/lose-10-pounds-in-2-weeks-quick-weight-loss-tips].[/url]You have really contiributed very good info here thoughtfulauditor.blogspot.com. Frankly speaking we really do not pay attention towards our health. Let me present you with one fact here. Recent Scientific Research presents that closely 60% of all USA adults are either chubby or weighty[url=http://www.weightrapidloss.com/lose-10-pounds-in-2-weeks-quick-weight-loss-tips].[/url] Hence if you're one of these citizens, you're not alone. Infact many among us need to lose 10 to 20 lbs once in a while to get sexy and perfect six pack abs. Now the question is how you are planning to have quick weight loss? [url=http://www.weightrapidloss.com/lose-10-pounds-in-2-weeks-quick-weight-loss-tips]Quick weight loss[/url] is really not as tough as you think. You need to improve some of you daily habbits to achive weight loss in short span of time.

About me: I am writer of [url=http://www.weightrapidloss.com/lose-10-pounds-in-2-weeks-quick-weight-loss-tips]Quick weight loss tips[/url]. I am also health trainer who can help you lose weight quickly. If you do not want to go under difficult training program than you may also try [url=http://www.weightrapidloss.com/acai-berry-for-quick-weight-loss]Acai Berry[/url] or [url=http://www.weightrapidloss.com/colon-cleanse-for-weight-loss]Colon Cleansing[/url] for fast weight loss.

Anonymous said...

sienna miller diet, [url=http://community.bonniehunt.com/forum/topics/jim-wahlberg-and-mark-wahlberg]sienna miller layer cake[/url] siena miller
gehjfrgghh

Anonymous said...

hey all

I just thought it would be good to introduce myself to everyone!

Can't wait to get to know you all better!

-Marshall

Thanks again!

Anonymous said...

kredyt pozyczka kredyt bez bik podatek dochodowy
http://studencki-kredyt.pl/kredytu/mapa.html http://studencki-kredyt.pl/kredytu/mapa.html http://studencki-kredyt.pl/kredytw/ http://studencki-kredyt.pl/kredytz/mapa.html http://studencki-kredyt.pl/kredyts/ http://studencki-kredyt.pl/kredytt/mapa.html cialis http://studencki-kredyt.pl/akcje/mapa.html http://studencki-kredyt.pl/inwestycje/mapa.html http://studencki-kredyt.pl/karta-kredytowa/mapa.html http://studencki-kredyt.pl/lokata/mapa.html http://studencki-kredyt.pl/notowania/mapa.html http://studencki-kredyt.pl/oprocentowanie/mapa.html http://studencki-kredyt.pl/pozyczka/mapa.html http://kredyty-studenckie.unl.pl/emerytura/mapa.html http://kredyty-studenckie.unl.pl/leasing/mapa.html http://kredyty-studenckie.unl.pl/prywatyzacja/mapa.html http://kredyty-studenckie.unl.pl/renta/mapa.html http://kredyty-studenckie.unl.pl/waluty/mapa.html

Anonymous said...

hello


Just saying hello while I read through the posts


hopefully this is just what im looking for looks like i have a lot to read.

Anonymous said...

if you guys exigency to believe [url=http://www.generic4you.com]viagra[/url] online you can do it at www.generic4you.com, the most trusted viagra pharmaceutics pro generic drugs.
you can buffet into uncover drugs like [url=http://www.generic4you.com/Sildenafil_Citrate_Viagra-p2.html]viagra[/url], [url=http://www.generic4you.com/Tadalafil-p1.html]cialis[/url], [url=http://www.generic4you.com/VardenafilLevitra-p3.html]levitra[/url] and more at www.rxpillsmd.net, the chief [url=http://www.rxpillsmd.net]viagra[/url] originator on the web. well another great [url=http://www.i-buy-viagra.com]viagra[/url] pharmacy you can find at www.i-buy-viagra.com

Anonymous said...

Hello folks,

What online fanzines do you read and would recommend?

For all you rockabilly people out there I recommend The Enough Fanzine. It is one of the first rock fanzines on the internet.

They have throusands of reviews from the most independent bands all over the world. Check them out online: [url=http://www.enoughfanzine.com]Enough Fanzine[/url]. Best of it all, they are 100% non-profit and just helping the scene!

Looking forward to your recommendations.

Cheers!

Anonymous said...

Predilection casinos? examine this advanced [url=http://www.realcazinoz.com]free casino[/url] games. exemplar and take up online casino games like slots, blackjack, roulette, baccarat and more at www.realcazinoz.com .
you can also inspect our late [url=http://freecasinogames2010.webs.com]casino[/url] hint at http://freecasinogames2010.webs.com and gain legitimate laborious dough !
another late-model [url=http://www.ttittancasino.com]casino[/url] spiele conspire is www.ttittancasino.com , because german gamblers, get manumitted online casino bonus.

Anonymous said...

Hey, I am new here.
I love www.blogger.com because I learned a lot here. Now it's time for me to pay back.
Why I want to post this guide on this of www.blogger.com is to help visitors solve the same problem.
Please contact me if it is off topic here.
This is the guide, wish it would do people a favor.

The Difference Between Blu-ray and DVD
With the popularity of Blu-ray, many people still can't tell Blu-ray from DVD.
If you do not know the difference between Blu-ray and DVD exactly, you can find your answer from the table below.
Parameters Blu-ray DVD
Storage capacity 25GB (single-layer) 4.7GB (single-layer)
50GB (dual-layer) 8.5GB (dual-layer)
Laser wavelength 405nm (blue laser) 650nm (red laser)
Numerical aperture (NA) 0.85 0.60
Disc diameter 120mm 120mm
Disc thickness 1.2mm 1.2mm
Protection layer 0.1mm 0.6mm
Hard coating Yes No
Track pitch 0.32μm 0.74μm
Data transfer rate (data) 36.0Mbps (1x) 11.08Mbps (1x)
Data transfer rate (video/audio) 54.0Mbps (1.5x) 10.08Mbps (<1x)
Video resolution (max) 1920×1080 (1080p) 720×480/720×576 (480i/576i)
Video bit rate (max) 40.0Mbps 9.8Mbps
Video codecs MPEG-2 MPEG-2
MPEG-4 AVC -
SMPTE VC-1 -
Audio codecs Linear PCM Linear PCM
Dolby Digital Dolby Digital
Dolby Digital Plus DTS Digital Surround
Dolby TrueHD -
DTS Digital Surround -
DTS-HD -
Interactivity BD-J DVD-Video
Blu-Ray uses a blue-violet laser as opposed to the red laser used on DVDs. This allows Blu-Ray discs to hold a lot more information on them than DVDs.
This increase in the amount of information that can be stored on a disc allows you to put High-Definition movies on a disc and not run out of space, since the average HD movie will take up about 15-20 GB of space.
If you have not seen an HD movie yet I would suggest stopping by your local Best Buy or Circuit City and looking at a Blu-Ray display. The images are sharper, brighter, and more detailed than any DVD movie. What manufacturers are trying to do is make the movie look as close to what you see in a real theater as possible, except for its a tenth the size and in your home.
Blu-Rays cannot be played in a traditional DVD player, which means that you will eventually have to buy a blu-ray player. However, all blu-ray players can play DVDs, and they upscale the images to look better on an HD screen, up to 1080p.
So, while you will have to get a new Blu-Ray player to play HD movies, you can still see all of your current DVDs on the same player, and they'll be enhanced.
In essence, Blu-Ray will replace DVD just as DVD replaced VHS and the CD replaced the Casette Tape.

Anonymous said...

Love Games-Tell You How to Avoid Getting Hurt by Them

Anonymous said...

exclusively swallow guaranteed to away you lean up against loutish! Our all surprised intermingle of herbs and aminos is Dr. formulated and proven to update relaxation, focus up mentally perfidious convergence and in hatred of boot your nature!


[url=http://minichill.com]Energy Drink[/url]
[url=http://minichill.com]Energy Drinks[/url]
[url=http://minichill.com]Stress Relief[/url]

[url=http://minichill.com/home/index.html]facebook[/url]
[url=https://www.getreversemortgagehelp.com/]reverse mortgage faq[/url]


[url=http://minichill.com/5%20hour%20energy.html]rock star energy[/url]


[url=http://minichill.com/5%20hour%20energy.html]red bull energy[/url]
[url=http://minichill.com/lab/relaxation/index.html]Valerian Root[/url]
[url=http://minichill.com/lab/happiness/index.html]Valerian Root[/url]
[url=http://minichill.com/lab/focus/index.html]L-Theanine[/url]
[url=http://minichill.com/lab/anti-anxiety/index.htmll]GABA[/url]
[url=http://minichill.com/lab/anti-anxiety/index.htmll]Gamma Aminobutyric Acid [/url]


startling Julian with Nutriment and Soften you can verifiable a upright life. I forward in the sure about, it's shy so log a result on and ry it, do it in this day!
Mini Chill? contains a sensible intermix of herbs and amino acids called Relarian?, that has been proven, in published clinical trials not no greater than to as a consequence take a stand against agony and chew at one's nails, but to in reality punish your zephyr and situation incline zero in! Mini Abhorrent doesn?t genesis drowsiness, so whether you?re in the medial of a stressful hour at placement or enjoying a plain sunlight wrong the guide with your friends, Mini Chill? is guaranteed to remodel your day.



[url=http://minichill.com/ChillRecipes.html]marijuana weed[/url]
[url=http://routeworldbrokers.com/]Business appraisals[/url]
[url=http://routeworldbrokers.com/]Distribution businesses[/url]
[url=http://minichill.com/ChillRecipes.html]mixed alcohol drinks[/url]

[url=http://minichill.com/ChillRecipes.html]medical marijuana physician evaluations[/url]

[url=http://www.finmedsys.com/]medical billing companies[/url]
[url=http://www.finmedsys.com/]medical billing solutions[/url]
[url=http://www.finmedsys.com/]medical billing outsourcing[/url]

[url=http://www.thestatecolumn.com/]state politics[/url]
[url=http://minichill.com/lab/relaxation/index.html]youtube relax[/url]

[url=http://minichill.com/lab/relaxation/index.html]why relax[/url]
[url=http://minichill.com/ChillRecipes.html]alcohol moderate[/url]
[url=http://minichill.com/ChillRecipes.html]sativa seeds[/url]

Anonymous said...

Artificial Trees - Artificial Tree - Artificial Palm Tree - [url=http://artificial-trees-flowers.com/deals/Silk+Trees/]Silk Trees[/url] - Silk Palm Tree 3 Big Trees Artificial Plant Lot silk bamboo tree Silk Tree Albizia J Pink Blooms Small Live Seedling 7 ft silk tree Roman Topiary Silk Plant Chic Decor Tree Greenery#7131 6 artificial tree Rhapis Lady Fan Palm Tree Silk House Plant Office #7014 faux tree 30 Silk Boston Fern Bush Tree House Office Plant #5651 7 ft silk tree Ficus Tree (artificial 6ft.tall Silk).

[url=http://artificial-trees-flowers.com/deals/Artificial+Plants/]Artificial Plants[/url] - Artificial Hanging Plants Artificial Aquarium Plants Artificial Artificial Silk Plants Flowers Stems Etc artificial hanging plants Lot Of 2 Artificial Cactus Plant & Garden artificial outdoor plants Artificial Silk Plants & Flowers Gypsophilia Spray F65 artificial tree topiary 48 Leaf 30 Boston Fern Silk Bush Plant Artificial 48t artificial outdoor plants 2 Cedar 5ft Artificial Outdoor Bush Topiary Tree Plant artificial ivy 23 Silk English Ivy Bush 180 Leaves Artificial Plant.

Anonymous said...

Abofoxpab

[url=http://healthplusrx.com/alternative-treatment-for-heart-disease]alternative treatment for heart disease[/url] Lychoathy

Anonymous said...

Nice post
http://www.howtoprogramauniversalremote.com - Checkout

Anonymous said...

Thanks to you for the post concerning this subject, it turned out worthwhile.

Anonymous said...

LAS VEGAS, Nov. 15, 2012 -- /PRNewswire/ -- Caesars Entertainment Corporation (NASDAQ: CZR) today announced that Donald Colvin will join the company as Executive Vice President and Chief Financial Officer, subject to required regulatory approvals. In this role, Colvin will be responsible for Caesars' finance functions and report to Gary Loveman, Chairman, President and Chief Executive Officer. [url=http://www.ttittancasino.COM/]spiele[/url]

Anonymous said...

Hi! I could have sworn I've been to this web site before but after looking at some of the articles I realized it's new to me.

Anyhow, I'm definitely delighted I stumbled upon it and I'll
be book-marking it and checking back regularly!
Look at my blog :: electric baseboard heater

Anonymous said...

What's Taking place i'm new to this, I stumbled upon this I have discovered It positively useful and
it has aided me out loads. I'm hoping to give a contribution & aid different customers like its aided me. Good job.
Here is my webpage laser tattoo removal

Anonymous said...

Malaysia & Singapore & brunei best on the internet blogshop for wholesale &
supply korean add-ons, accessories, earstuds, locket, rings, bracelet,
hair & bracelet add-ons. Promotion 35 % wholesale discount. Ship Worldwide
Feel free to visit my webpage :: brain training iPhone

Anonymous said...


[url=http://shenenmaoyis.lifeyo.com/home/preview/][b]sac longchamp[/b][/url]
[url=http://shenenmaoyii.blog.hr/][b]sac longchamp[/b][/url]
[url=http://shenenmaoyie.eklablog.com/][b]sac longchamp[/b][/url]
[url=http://www.migente.com/your_page/blog/index.html?profile_id=7787173&profile_name=shenenmao&user_id=7787173&username=shenenmao][b]sac longchamp[/b][/url]
[url=http://shenenmaoyii.moonfruit.com/#/blog/4572287063][b]sac longchamp[/b][/url]

Anonymous said...

Malaysia & Singapore & brunei finest online blogshop for wholesale & supply korean accessories, earrings, earstuds, pendant, rings, hair, bracelet & bracelet accessories.

Deal 35 % wholesale price cut. Ship Worldwide
Here is my weblog online music promotion

Anonymous said...

Hey there! I just wanted to ask if you ever have any
issues with hackers? My last blog (wordpress) was hacked and I
ended up losing many months of hard work
due to no data backup. Do you have any methods to protect
against hackers?
Look into my webpage - Get More Info

Anonymous said...

It's perfect time to make some plans for the future and it is time to be happy. I've read
this post and if I could I desire to suggest you few
interesting things or advice. Perhaps you could write
next articles referring to this article. I want to read even more things about it!
Also see my web site > Villa bodrum

Anonymous said...

Everyone loves what you guys are usually up too. This sort of clever work
and reporting! Keep up the wonderful works
guys I've added you guys to my blogroll.
Also visit my webpage :: How to Become a Millionaire

Anonymous said...

I have read so many content concerning the blogger lovers
except this piece of writing is genuinely a fastidious article, keep it up.
Here is my webpage :: Property in Bodrum

Anonymous said...

[url=http://loveepicentre.com/][img]http://loveepicentre.com/uploades/photos/10.jpg[/img][/url]
who is katarina smirnoff dating [url=http://loveepicentre.com/taketour.php]big girls dating sites[/url] ghana dating scams on j date
stephen colleti dating [url=http://loveepicentre.com/]double your dating ebook[/url] whos angelina jolie dating now
interacial dating show tv show [url=http://loveepicentre.com/]older woman guide to dating[/url] dating antique nails

Anonymous said...

Hi there Dear, are you genuinely visiting this website regularly, if
so afterward you will definitely take good experience.
Here is my weblog : diet plans that work

Anonymous said...

Magnificent web site. A lot of helpful info here. I am
sending it to some buddies ans additionally sharing in
delicious. And obviously, thanks on your effort!
Feel free to visit my site ; little

Anonymous said...

chasing the dragon justina robson ebook http://audiobookscollection.co.uk/de/Business-Ratios-and-Formulas-A-Comprehensive-Guide/p199376/ bpr ebook [url=http://audiobookscollection.co.uk/Traitor-s-Moon-Nightrunner-Vol-3/p201717/]weight watchers companion guide ebook[/url] free ebook robin cook

Anonymous said...

kathleen morgan heart's surrender ebook http://audiobookscollection.co.uk/Data-Structures/c2727/ ebook sigmund freud interpretation of murder [url=http://audiobookscollection.co.uk/fr/Social-Inequalities-and-Cancer/p222683/]compiler ebook free software[/url] read the greed ebook review

Anonymous said...

advanced masking dvd ebook free download http://audiobooksworld.co.uk/Ethan-Rasiel/m36383/ non-profit ebook [url=http://audiobooksworld.co.uk/Charles-Agar/m18628/]fundamentals of human neuropsychology ebook[/url] crazy from the head ebook
[url=http://audiobooksworld.co.uk/Michael-Otey/m88135/][img]http://audiobooksworld.co.uk/image/3.gif[/img][/url]

Anonymous said...

[url=http://sneakersonline.webs.com]isabel marant online[/url] 锘縠s which originated from cultural groups that includes artists in vintage style dresses.With the short game being such important part of the game, most good amateur and professional players own and use a golf shag bag.This emphasises the fantastic benefits of utilizing a golf isabel marant wikipedia cart.It goes without saying that if marants sneakers you are seeking for coaching materials to build that perfect swing, you should set out with the best, and that's Medicus.The High Country's warm dry climate and sagebrush hills are protected by the Coast Mountain Range to the West and the Selkirks to the East.When you learn to play golf, it is best if you set up goals for it.When paired with her metallic isabel marant sale sweater, jeans, and fur-accented. [url=http://sneakersonline.webs.com]sneakersonline.webs.com[/url]

[url=http://onlinesneakers.webnode.fr]isabel marant[/url]锘縃uston and Skip Kendall) have memberships here.Boho handbags are actually in demand to commoners, celebrities, singers, models and even politicians today.The question that arises in my mind about this swing fault is; how can the amateur golfer improve their isabel marant store spine angle in the golf swing.Most golf courses have six to ten of these on hand at any isabel marant fall 2008 one time.This is precisely why you must invest in good golf wear, such as a good vest, comfortable sports pants, and protective golf sunglasses.More recently straight off the catwalk men鈥檚 floral suits, again using Hibiscus ready to be watered down for high street store conservatism.It takes some diligent shop shoes studying to grasp those secret.
[url=http://sacsonline4u.webnode.fr]sac longchamp[/url] 锘縬ue et le rugby 脿 XIII), appel茅 tout simplement "Australian Rules Foot-ball", ou comme couramment employ茅s.D'autre part, si vous visiez la mode plage, puis une journ茅e ensoleill茅e serait plus appropri茅 pour aider 脿 cr茅er la sc猫ne 脿 droite.Il ya tellement de copies tankini et de styles sur le march茅, il sera sac longchamps prix facile pour vous de trouver celui qui convient.Vous pouvez acheter et longchamp pas cher porter des T-shirts de maternit茅 pendant la grossesse afin que vous n'aurez pas 脿 vous asseoir et admirer l'un de vos t-shirts beau juste parce qu'il ne vous convient plus.Des robes bodycon, sac homme longchamp pulls molletonn茅s 脿 capuchon de luxe de style 脿 la piste fonds 脿 la recherche, cette tendance de la mode va s.Docteur Fremantle" sur une jou.
[url=http://sacssolde.webnode.fr]longchamp[/url] 锘縮implement sur quelques boutons sac lomgchamps ou cliquez sur votre mode mouse.Boho a 茅t茅 donn茅 un renouveau au cours des derni猫res ann茅es 茅tant favoris茅es par une foule de c茅l茅brit茅s.Leur d茅saccord avec leurs v锚tements seront montrer que dans les images.Si vous allez dans le sac longchamps solde sens de participer 脿 un d.M锚me si vous aurez probablement 脿 payer un peu plus 脿 l'avant, vous voulez avoir 脿 d茅penser beaucoup plus tard pour arranger les choses, ou pire encore, beaucoup avec une blessure parce que quelqu'un a 茅t茅 bless茅 脿 la suite d'une malfa.S'il vous pla.on d'exprimer longchamp sac prix l'importance de la haute couture est pour les gens d'aujourd'hui.Il a 茅volu茅 pour r茅pondre aux diff茅rents besoins de ses observateurs et les fa.
[url=http://sacsonline4u.webnode.fr]sacsonline4u.webnode.fr[/url]


[url=http://itstimacious.com/bluemansbar/forum/index.php?action=profile;u=64790]sneakersonline.webs.com/Cb6[/url]
[url=http://www.propheticpoetic.com/dialectics/index.php?showuser=40605]sneakersshop.blinkweb.com/Py0[/url]
[url=http://www.shuttertalk.com/forums/User-loyasioks]lvhandbagstore.blinkweb.com/Kn2[/url]

Anonymous said...

Heya i am for the first time here. I found this board and I find It
really useful & it helped me out a lot. I hope to give something back and
help others like you aided me.

Visit my webpage - trollslända

Anonymous said...

[url=http://onlinemedistore.com/products/periactin.htm][img]http://onlinemedistore.com/9.jpg[/img][/url]
walgreens chicago clark belden pharmacy phone http://onlinemedistore.com/products/amoxil.htm pharmacy supply dc [url=http://onlinemedistore.com/products/benicar.htm]pharmacy school in nevada[/url]
hospital in in job pharmacy wisconsin http://onlinemedistore.com/products/depakote.htm medication error ce florida board pharmacy [url=http://onlinemedistore.com/products/zestril.htm]zestril[/url]
elephant pharmacy walnut creek http://onlinemedistore.com/products/flovent.htm find pharmacy tech job [url=http://onlinemedistore.com/products/celexa.htm]pharmacy technician salaries[/url]
find cheap no script pharmacy for darvocet n 100 http://onlinemedistore.com/catalogue/m.htm east tennessee state university school of pharmacy [url=http://onlinemedistore.com/products/provigrax.htm]provigrax[/url]

Anonymous said...

view SUUqmogC [URL=http://www.cheapdesigner--handbags.weebly.com/]designer knock off purses[/URL] with low price AXvTERxb [URL=http://www.cheapdesigner--handbags.weebly.com/ ] http://www.cheapdesigner--handbags.weebly.com/ [/URL]

Anonymous said...

Wonderful blog! I found it while searching on
Yahoo News. Do you have any suggestions on how to get
listed in Yahoo News? I've been trying for a while but I never seem to get there! Thanks

Also visit my homepage; Personer

Anonymous said...

Awesome issues here. I'm very happy to look your article. Thanks so much and I am looking forward to contact you. Will you please drop me a e-mail?

Review my web page ... buy hcg

Anonymous said...

May I just say what a relief to find someone who genuinely understands what
they're discussing over the internet. You certainly know how to bring a problem to light and make it important. A lot more people really need to check this out and understand this side of the story. It's surprising you aren't more popular since you most certainly possess the gift.

Also visit my web site :: online flight simulator

Anonymous said...

Can I simply just say what a relief to uncover a person that actually knows
what they are discussing over the internet. You certainly realize how to bring a problem to light and make it important.
More and more people really need to look at this and
understand this side of the story. I was surprised you are not more popular since you most certainly have
the gift.

Also visit my page click here to get facebook fans

Anonymous said...

Having read this I thought it was rather informative. I appreciate you finding the time and energy to put
this content together. I once again find myself personally spending a lot of time both reading and leaving comments.
But so what, it was still worthwhile!

Here is my site ... herbal party pills

Anonymous said...

Superb gоodѕ here on bloggеr.сom, man.
I'm happy you'vе had the opрoгtunity tο сollеct all this content
right heгe, and Ι'm liking the way you deliver it. You'vе taken the effort to make
it simultaneouѕly еntertаinіng and intelligent.
I cannot wait to leаrn much morе from you.
Тhis is ceгtainly a remarκable web site.


Also vіsit my homepage - 54451

Anonymous said...

I think this is among the most significant info for me.
And i'm glad reading your article. But want to remark on few general things, The web site style is wonderful, the articles is really great : D. Good job, cheers

Feel free to surf to my blog post - raspberry ketone

Anonymous said...

A fellow bloggeг here, found yοuг site via Xoops, аnd Ӏ have a piеce of advicе:
write more. Honeѕtly, іt aρpears as if you reliеd on the video to drive your point home.
Yοu dеfinitеlу gгasp what you're dealing with, so why blow your intellect merely putting up videos to your site when you could be giving us something insightful to read?

Feel free to visit my page: 72855

Anonymous said...

all the time i used to read smaller posts that as well clear their motive, and that is
also happening with this post which I am reading
here.

Here is my homepage :: Louis Vuitton Bags

Anonymous said...

you're in point of fact a good webmaster. The website loading speed is incredible. It sort of feels that you're doing any distinctive
trick. In addition, The contents are masterpiece.
you have performed a excellent task on this topic!

My webpage - Satellite tv card sharing

Anonymous said...

By transmitting more light this will Lifelock Promo
Code to alleviate an acne breakout. They were simply awaiting the word of command
to the broadcloth and patent leathers of the private
citizens -- to be mustered out of service. It is also no coincidence that mortgage lifelock promo code was becoming so rampant
that the resulting epidemic of lifelock promo
code could trigger a massive financial crisis. I don't want nobody to ask nothing else of me. The most common Fashion and you has introduced an online shopping portal where people can experience E-shopping.

Also visit my web page :: guard

Anonymous said...

It's a confusing message considering that for years, calcium and vitamin D medicine spm lyrics in hopes of further strengthening ties. Repeat pattern for Loopy Lou pill.

Feel free to visit my weblog ... pills

Anonymous said...

Kroll says focusing on the" middlemen" who are entrusted with large sums of money
is essential if this type of lifelock promo code involves
depositing money your bank account. Salmon is also known
as alarm/watch dogs.

Also visit my weblog identity

Anonymous said...

That's why we're offering renter's insurance. Likewise, on your computers avoid posting too much information regarding your personal identity. Popular means of lifeion and an adhesive screen lifeor, the case already is tightly tied to Berlusconi's political fortunes.
Most of the programs providing financial life for training then these are some of the fad aspects of the self improvement process.

Federal minimum in Mississippi: 24 percent of Federal Poverty LineUnemployed parents in a family
of three who earn more than $6, 108.

Here is my web blog - lifelock promo code 2013