even though I'm really selling it to myself,

尽管我只是将它出卖给自己
and that's because the loopholes in the accounting

而那是由于会计上的漏洞
allow you to achieve form over substance.

允许你实现形式重于内容
To break the code though you have to have a complacent auditor,

为了解决这漏洞你得要一个自满的审计师
and in the case of Arthur Andersen,

而对于安达信会计公司来说
over half of their services weren't even auditing services,

他们过半的服务项目实际上不是审计服务
they were consulting services,

而是咨询服务
so they were completely bought off.

因此他们已被彻底收购
You also have to have--

你同样必须要有...
Prof: Can you rub that point in a little more.

你能将那个观点阐释的更透彻些吗
Well--

好吧
Prof: Make sure they don't miss that.

保证他们都没听漏