make intelligible

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Just as virtues, because they are human powers that can only develop in and through communion with others, have their home, as it were, in communal practices that situate their performance and learning and thus enable their acquisition; so practices, because they embody and make intelligible goods, excellences, and ends, must be situated within an overarching tradition, giving to them both theoretical and practical point and purpose.
"The Western auditor's role in the Soviet Union today is to make intelligible to Western readers what the Soviet accounting systems are saying, as opposed to necessarily providing an audit role in the traditional sense, although obviously that's part of it."