I think the firms have improved audit procedures and that is one of the reasons all these frauds are suddenly coming to light.

我认为会计师事务所已经改进了它们的审计程序，这也是这些舞弊现在突然被发现的原因之一。

youdao

The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.

从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。

youdao

Companies with fiscal years ending after December 31 will likely be subject to the new expanded audit procedures and that may flush out a few more frauds.

会计年度结束于12月31日的公司很可能需要接受会计师事务所加强了的审计程序的检查，一些新的舞弊有可能因此被发现。

youdao