jin_y_b 发表于 2014-12-8 16:10 
不会这么简单吧,这个proper用的位置也不该在词组后面吧?
Overstatements can be reduced by conservative accounting in the financial statements proper, such as ceiling tests.
same means as
prepare your FS in a proper way,
you can also read it as
prepare your FS properly
sometimes these UK lecturers doesn't mean they have an absolute typo-free writing, don't have to worry about 1 or 2 words.
Auditing and assurance book is interesting, carry on!