Juries,judges,and even prosecutors may have difficulty understanding complex transactions designed to conceal the fraud or may not,themselves,understand the law the defendant is accused of violating.

• 陪审团、法官、甚至检察官都可能难以理解用于掩盖欺诈的复杂交易行为，可能他们自己都不理解被告被指控违反的法律。