If you can’t trust the auditors, who can you trust? The question has dominated Britain’s audit profession since the financial crash — and with ever greater urgency after the collapse of the outsourcer Carillion and a slew of accounting scandals. Without trust in companies’ financial accounts, there can be no trust in business. The issue is particularly acute at a time when business is trying to move beyond the pure pursuit of shareholder value. The industry cannot be held to account for every scandal, but its oversight and standards have too often fallen short.
如果你連審計師也信不過，你還能信任誰？自金融危機以來，這個問題一直困擾著英國審計行業——而在外包集團Carillion倒閉、一系列會計丑聞曝光后，這個問題變得越來越緊迫。如果不信任企業的財務賬目，就不可能信任商業。在企業試圖超越單純追求股東價值之際，這一問題尤為突出。審計行業不能對每一起丑聞負責，但其監督和標準常常達不到要求。
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