胡敏讀故事記托福詞匯125：會計行業(yè)中的詭計 Shenanigans in the accounting profession
會計行業(yè)中的詭計
The tendency of accounting firms to indiscriminately accept consulting assignments from companies audited by them indicates a profound indifference to the principle of upholding professional standards. Many people feel that the glut of mandates has led to a sense of professional indigestion.
會計公司不加區(qū)別地從它們審計的公司那里接受咨詢?nèi)蝿?wù)的傾向表明它們對堅持行業(yè)標(biāo)準(zhǔn)極不關(guān)心。很多人覺得授權(quán)過多已經(jīng)引起職業(yè)的消化不良感。
‘Is this kind of behaviour indicative of a general malaise in modern society?’a leading social commentator asked recently in his indented newspaper column, and he was by no means acting indiscreetly. His indignant conclusion was:‘whatever the answer to that question may be, what is going on is just too important to ignore. It is indispensable that we not allow ourselves to be indifferent to it. After all, it is not as if the perpetrators of these shenanigans were indigent, let alone indentured slaves.’ The commentator in question is an indefatigable opponent of corruption, and he has vowed a campaign of indefinite duration to stamp it out, at least in the accounting profession.
“這種行為是不是預(yù)示現(xiàn)代社會整體的不安跡象?”一位著名的社會評論家最近在報紙上那鋸齒狀的專欄中問道，他這樣問一點都不輕率。他憤慨地總結(jié)道：“不論這個問題的答案是什么，正在發(fā)生的事情太重要了，不容忽視。我們不能允許自己對它漠不關(guān)心，這是不可推卸的責(zé)任。畢竟，這些詭計的作惡者并不貧困，更不是被契約約束的奴隸。”提到的那位評論家是不知疲倦的反腐戰(zhàn)士，他發(fā)誓要進行一場沒有明確的時限的運動以鏟除腐敗，至少在會計行業(yè)中消除腐敗。
The typical response from members of the public is like this: The indiscriminate pursuit of personal financial gain, irrespective of the needs of clients, is an indictment of the way large sectors of the business community operate. Ignoring the shameful and indecent way in which some people in the accounting profession have been conducting themselves is an indignity that should no longer be tolerated. At the very least, an indemnity should be demanded from those accounting firms that have been acting contrary to professional ethics. As for the future, each of them should enter into an indenture with the Accounting Standards Board, promising strict observance of professional standards.
公眾之中典型的反應(yīng)是這樣的：不考慮客戶的需要，不加選擇地追求個人的貨幣收益，是對商業(yè)界的大企業(yè)部門的操作方式進行譴責(zé)的原因。忽視一些從事會計職業(yè)的人一直以來不體面的、下流的做法是對我們的侮辱，這再也不應(yīng)該繼續(xù)容忍下去了。至少，必須要求那些違反職業(yè)道德的會計公司進行賠償。至于以后，它們每個都應(yīng)該與會計標(biāo)準(zhǔn)委員會簽訂合同，保證嚴(yán)格遵守職業(yè)標(biāo)準(zhǔn)。
