财务部的办事员做简单的书面工作，会计准备正式的报告，而审计人员检查会计的工作。

The Finance Department will have clerks to do the simple paperwork, accountants to prepare the formal reports and auditors who will check what the accountants do.

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一个银行的偿债能力取决于监管者和投资者的各自的判断，而非审计人员签字的一纸报告所能解决。

A bank's solvency is a matter of judgment for its regulators and for investors, not whatever a piece of paper signed by its auditors says it is.

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财务报告的编制和相关准则的制定都是为了服务于投资者，他们的需求通常比公司和审计人员得到优先考虑。

Financial statements, and the rules that govern them, are designed with investors' needs generally taking priority over those of companies and auditors.

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