...[M]ajor American retailers and name brands have answered accusations that they exploit "sweatshop" labor with elaborate codes of conduct and on-site monitoring. But in China many factories have just gotten better at concealing abuses. Internal industry documents reviewed by BusinessWeek reveal that numerous Chinese factories keep double sets of books to fool auditors and distribute scripts for employees to recite if they are questioned. And a new breed of Chinese consultant [such as Shanghai Corporate Responsibility Management & Consulting] has sprung up to assist companies...in evading audits... [Refers to issues arising at Zhongshan Tat Shing Toys (supplier to Target, Wal-Mart), Ningbo Beifa (supplier to Wal-Mart), Young Sun Lighting (supplier to Home Depot, Sears), J.C. Penney supplier; includes companies' responses. Also refers to steps taken by Nike, adidas, Eddie Bauer, Nordstrom, HP, Dell. Also refers to Motorola, General Electric, McDonald's, Walt Disney, Black & Decker, Williams Sonoma, Shoetown Footwear]