Kendall Square Research Inc, Waltham, Maassachusetts seems to have got itself into the kind of financial mess that takes much longer to get out of than appears likely when it first surfaces. Its auditor, Price Waterhouse & Co, is withdrawing its report on Kendall’s fiscal 1992 financial statements. The massively parallel business computer builder warns that previous results should no longer be relied upon. It expects to have to make substantial downward adjustments to its 1992 financial results, as well as to results for the first six months of 1993. Kendall Square hopes to provide estimates of the revised figures within a few days.