On the face of it, New York-listed Satyam did everything by the rulebook, with an international firm auditing its books, declaration of accounts in accordance with Indian and U.

• 答：从表面上看，身为纽约上市公司的萨蒂扬公司所做的一切都是按章办事，又有国际知名的会计师事务所审计其账目，依据印度和美国的会计准则出具审计意见。