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  "documentTitle": "Duoyuan Global Water Inc. (DGW)",
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      "text": "DGW’s auditor was clearly inattentive in not seeing that DGW had misclassified property deposits in the cash flow statement in a way that artificially boosted its pre-IPO year operating cash flow.",
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      "text": "12 DGW 2009 20-F, p. F-25. 13 DYP Fiscal 2009 10-K, p. 28. 14 Supra FN 10. 15 See DGW 2009 20-F, p. 25 and F-1, p. F-15.",
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