The phrase is "cook the books" and it means to falsely alter financial records. I'm guessing that a Chinese translation would be 会计舞弊, but someone who is better at Chinese can correct me. "The audit by the authorities found that the business owner had cooked the books for the last two years."

Hello Rebecca, "Cook the book" or also expressed as "cook the accounts" refer to cheating in bookkeeping; making the accounts appear to balance when they do not.