One senior accountant with a Big Four firm said the Lehman report showed clearly that "somewhere in the last few years we've taken a wrong turning collectively in terms of financial reporting."

一位供职于“四大”的高级会计师表示，雷曼报告清楚地表明，“过去几年里的某个时候，我们在财务报告问题上集体走了弯路。”

youdao

Accountanting period is accountant judgement period. Accountanting occupation judgement runs through the period of affirmation, numbering, recording and reporting.

会计的过程就是会计判断的过程，会计职业判断贯穿于会计的确认、计量、记录和报告的全过程。

youdao

In effect, the accountant is doing your tax accounting and return preparation, but reporting as a subcontractor to your lawyer.

FORBES: Neat Trick? Attorney-Client Privilege From An Accountant