Back in this time period accounting records were handwritten, red ink indicating a loss, and black ink a profit.

在之前这段时期，记录都用手写，红字亏损，黑字利。

" To go over the books" (books) means to review the accounting records and financial statements for a business.

“翻阅账簿”（books）指审查企业记录和财务报。

So, " auditing the books" means looking at your company's accounting and financial records to make sure everything is correct.

因此，“审账簿” 意味着查看贵公司和财务记录以确保一切正确。

The " books, " here, refer to the accounting records, a list of how much you spent and how much income you made – how much money you received.

这里“账簿” 指记录，你花了多少钱和赚了多少钱——你收到了多少钱清单。