Some are more dramatic: having auditors appointed by regulators, or stripping out audit firms from the multidisciplinary monsters the Big Four have become.

一些则更加激进：由监管者任命公司的审计师，或者分拆像这四大会计师事务所那样的，提供各种专业服务的庞然大物。

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Critics of the big four argue that auditors are well paid for the risks that they run, and that legal pressures are the only way to keep their feet to the fire, ensuring high-quality work.

批评四大的人认为这些审计员赚得已经足够多来补偿他们所面对的风险，法律的压力唯一能够使他们不过于潇洒保证高质量工作的方法。

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Undeterred, the U.S. Securities and Exchange Commission in December filed a case charging the China units of Big Four auditors with violating U.S. laws by not cooperating in investigations of alleged frauds.

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Big Four auditors almost never go to trial.

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Critics of the big four argue that auditors are well paid for the risks that they run, and that legal pressures are the only way to keep their feet to the fire, ensuring high-quality work.

ECONOMIST: Auditing firms: Opening the books | The