Auditors tend to let directors get away with murder, for if they protest at creative accounting the firm is promptly sacked in favor of a substitute that will not jib at economy with the facts.

• 审计员们一般都会让董事们过关，因为如果抗议公司篡改数据，他们马上就会被那些不会对实际经济状况挑刺的人替代。