First, regardless of the amounts, passing through obvious personal expenses as a business expense is disingenuous and a competent auditor will call your ethics and judgment into question.

首先，不管你违规报销的金额多少，将个人消费在企业账目中进行报销，都是一种不诚信的行为。

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The changes that will have to occur to bring the audit firms, and their clients, in line may mean not only consolidation of audit firms that can not deliver audit-only services cost effectively and per the standards, but also consolidation of broker-dealers who do not want hire competent accounting and systems professionals in-house or pay for it separately from a firm other than their auditor.

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