What is the role of a second jury in the trial of an accountant who falsified an accountant's financial statement?

But we do not sit as a second jury. Our function is to review the record in the light most favorable to the government and to ascertain whether "the jurors reasonably could decide that they would not hesitate to act in their own serious affairs upon factual assumptions as probable as the conclusion" that the misrepresentations in the accountant's financial statement were the intended and necessary result of appellant's deliberate action of falsifying of the sales records. United States v. Nelson, 419 F.2d 1237 (9th Cir. dec. Nov. 20, 1969).