NEW YORK, Jan 29 (Reuters) - Delta Air Lines Inc. (DAL) has begun a search for a new independent auditor as it weighs whether to sever its relationship with Andersen, the accounting firm embroiled in the Enron Corp. (ENRNQ) scandal, the Wall Street Journal reported on Tuesday. Delta's board wants to protect the airline from the potential risk of having to scramble to find a new accounting firm if mounting problems at Andersen affect its ability to deliver services, the Journal said, citing people close to the situation. Delta has invited Andersen to participate in the competition for a 2002 audit contract, the winner of which will be named in the company's proxy in early March, the Journal said. Andersen was Enron's auditor, and is under investigation for destroying documents related to the energy trading giant. With Enron in bankruptcy, analysts say Andersen in a likely target of shareholder lawsuits. Andersen Chief Executive Joseph Berardino said on Monday the firm has lost business because of its association with Enron, but forecast that it would survive. Enron fired Andersen as its auditor earlier this month. Several other large companies are now reviewing their relationship with Andersen, according to the Journal, including FedEx Corp. (FDX), BB&T Corp. (BBT) and Constellation Brands Inc. (STZ). (New York Equities Newsdesk (646) 223-6000)