Traduction de «were formulated perhaps by auditors who worked amongst » (Anglais → Français) :

When these accounting standards were formulated, perhaps by auditors who worked amongst themselves, they basically prepared the ground very well.
Lorsqu’il s’agissait d’ébaucher ces normes comptables, que ce soient des auditeurs qui le fassent entre eux, au fond, ils préparaient le terrain très bien.