adj.无力偿还的；破产的

n.无力还偿者；破产者

The mechanisms for organising the sale or administration of an insolvent audit firm are uncertain and untried. 组织出售或管理已破产的审计事务所的机制并不确定，并且是未经检验的。

But more than a few toppled into bankruptcy, and some became insolvent. 但破产者不在少数。