Nevertheless, he criticises the rules-based style of US accounting and says it enabled devious minds to breach the spirit, if not the letter, of the law.

然而，他批评美国会计制度以规则为本的风格，并表示，一些心术不正的人因此得以违反会计法精神（如果不是会计法条文的话）。

youdao

Magda can see the way their devious minds are working.

NEWYORKER: Magda Mandela