Deception: From an auditor to a villain

I've just watch this movie, Deception and I would recommend those who are in auditing/accounting profession to watch this. This movie is not that bad but some may find it hard understand especially it comes to the fraud that was committed around. I could not even understand what they are to doing actually!!

This movie stars Ewan McGregor (Jonathan McQuarry), Hugh Jackman (Wyatt Bose), Michelle Williams (S), Maggie Q (MI III) , and Natasha Henstridge (Species I, II). In this movie, Jonathan works as an audit man for one of the biggest accounting firm in the world (most probably one of the big 4) and we could see him stay late at his client's place often.....(what a reality :D )
One day at his client's place, he met up with Wyatt (a lawyer) at the time he was on the penultimate day of the final audit. They soon become close to each other and John did told Wyatt that this is not the life he wanted.
He was soon introduced to a sex club named The List while Wyatt was away on an assignment in London. De facto, Wyatt purposely changed his mobilephone with John's mobilephone so that Wyatt could actually "bring" him indirectly to the sex club by answering anonymous phone calls. John seems to enjoy to be in the sex club as his part time job whereby a call and a cliche quote to the club "Are you free tonight?" will lead him into sex with someone he does not know.
There are few rules that must be followed i.e.

• The initiator should book a hotel room;
• No names are allowed; and
  

Things seems to be fine until he met this girl S (Michelle Williams) and had a crush for her. Wyatt had kidnapped the girl S when they were having some intimacy at a hotel in Chinatown. This was actually a planned by Wyatt (he is the identity theft, that's not his realy name indeed) as he wanted to use John's position as an auditor to transfer 20m from one of his client(Clute-Nichols) to a bank account in Spain. John soons found out Wyatt real identity and threathen him to release S. However that doesn't really scare him but he further framed John in a murder case of Natasha Henstridge (the chick where he had sex with). Having no choice, John must act in his orders to ensure the safety of S. He managed to transfer the 20m to an account in Spain under his name.
Why his name? Guess what, Wyatt planned to kill him though gas leakage explosion at John's apartment. John found out about this and instead the landlord who was went to fix the pipe leakage was killed. Then, Wyatt stole John's identity and went to Spain to collect the 20m. However, things not seems to be easy going as closure of account requires two signatory, one of it is John's signature. S was actually an ally to Wyatt in this fraud and John also found about this. John appears in Spain and demanded half of the pie from Wyatt and he duly agrees as there are no other choice for Wyatt.
Then, Wyatt tried to kill John but he was killed by S instead...John was shocked and he could persuade her to stay along with her...that's the end of the story....Kudos to the auditors!!