[] () the act of giving investors and authorities regular financial information about a company's profits, debts, assets, etc. 财务报告◆good/inaccurate/fraudulent financial reporting 良好的／不准确的／虚假的财务报告◆Auditors have a critical role in the financial reporting process. 审计师在财务报告过程中负有重要责任。◆financial reporting rules/standards 财务报告规则／标准