The responsibility for the failings identified in HP’s somewhat belated independent due-diligence review (itself triggered by an internal whistleblower) has yet to be established. Autonomy’s former boss, Mike Lynch, has denied any wrongdoing. But the sheer size of the gap in value makes it hard to credit this purely to Mr Apotheker’s credulity – or HP’s subsequent mismanagement.

惠普迟来的独立尽职调查（由内部人爆料引起）找出了一些缺陷，但相关责任归属尚未最终确定。Autonomy前老板迈克·林奇(Mike Lynch)否认自己有过任何过失。但损失如此之大，恐怕很难完全归罪于李艾科的轻信，或者是惠普后来的管理不当。

The allegations are serious. If true, they point to failings of process and governance. Accounting in software businesses is a notoriously slippery area. But the idea of mischaracterising more than 10 per cent of revenues – as high-margin software sales when they came from low-margin hardware – is hard to pass off as some oversight or bad judgment call.

惠普所指的问题非常严重。如果情况属实，表明Autonomy的流程和治理存在缺陷。软件行业的会计处理是出了名的靠不祝但把10%以上的营收错误分类——把来自低利润率的硬件业务的营收，说成是高利润率的软件销售收入——很难归结为疏忽或判断失误。

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