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Breaking tradition

机译：打破传统

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As someone who managed to graduate college in just three terms - Nixon's, Ford's and Carter's - I was, as you can imagine, always somewhat relieved when the grading process in a particular course consisted of the basic "pass-fail" options. Several of my smarter and more ambitious colleagues, of course, disagreed with my position, contending that they wanted to know exactly where they stood in terms of a GPA. In effect, they were clamoring for more "disclosure," years before I would encounter that noun on a rather prolific basis as I began to report on the accounting profession.Apparendy, the Public Company Accounting Oversight Board wants auditors to disclose more than the basic "pass-fail" as noted on annual reports, evaluating whether a company has represented its financial statements fairly - or not. Absent a "going concern" notice, auditors don't, as a rule, put form a detailed opinion about their views of the client, and thus investors are not privy to the same information as die audit team - such as any concerns or doubts they had that were not sufficient to prevent the company from earning a passing mark.
机译：正如您可以想象的那样，作为一个仅用三个学期（尼克松，福特和卡特的大学）毕业的人，当特定课程的评分过程包括基本的“不及格”选项时，我总是会感到放心。当然，我的一些更聪明，更雄心勃勃的同事不同意我的立场，认为他们想确切地知道他们在GPA方面的立场。实际上，在我开始对会计专业进行报告之前，他们大声疾呼要求更多的“披露”，几年之后，我才在一个相当多产的基础上遇到该名词。显然，上市公司会计监督委员会希望审计师披露的信息不仅限于基本信息。年度报告中指出的“通过/失败”，评估公司是否公平地表示了其财务报表。由于没有“持续经营”通知，审计师通常不会就其对客户的看法形成详细的意见，因此，投资者不具备与审计团队相同的信息-例如任何顾虑或疑问他们还不足以阻止该公司获得通过商标。

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