Investors all over the world should be looking at reported financials a little differently. Tuesday’s admission from Olympus that it fiddled its books to mask losses on investments made many years ago is a reminder that corporate accounts, certified as “true and fair” by auditors, are an accumulation of hundreds of thousands of human judgments. Whose truth? And whose “fair”?
世界各地的投资者都应当用略微不同的眼光看待财务报表。奥林巴斯周二承认曾篡改账目，以掩盖多年前的投资亏损，这不禁提醒人们：那些经审计师认证为“真实而公平”的企业帐户，不过是数十万次人的判断的积累。到底是谁的真相、谁的“公平”呢？
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