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52sale5126am
Wysłany: Pią 18:04, 21 Sty 2011
Temat postu: ugg boots On the implementation of policies favori
On the implementation of policies favoring international accounting firm Thoughts
A U.S. retail store, the turnover of 3.0 billion, as financial vice president, general manager and partner of three years of cheating, fraud amount of up to $ 500,000,000, resulting in the company closed down in 1992. However, Coopers & Lybrand in the audit report issued this major fraud not found, the results of PwC to pay off the $ 180,000,000 compensation; U.S. court in 1993 sentenced to compensation Wing Road, Standard Chartered Bank $ 338,000,000 . The company recently registered the case of the mountain has a lot of influence. Ernst & Young is the company's forensic accountants mountain board, the company of a 199'7 1995 annual report, false income deceive shareholders,
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, but Ernst & Young's audit report did not make full disclosure of the results of Ernst & Young was sentenced to register companies to the mountains 335 million paid in compensation. The case of the 1995 collapse of Barings Bank, Deloitte, PwC was involved. Magazine that the U.S. accounting: the United States over the past 15 years, litigation against auditors, the accounting profession far more than 105 years have occurred in the amount. Some experts exclaimed, American Institute of Certified industry facing a Also believe that if we had to legal environment, environment and domestic accounting firms is the same, we have no reason to believe that Banquet in the Spring and Autumn child under ten miscellaneous papers, This language tells us that, due to the impact of the environment will deteriorate the quality of the original stuff. Artificially to the audit, Work hard to improve the accounting environment, and even contempt blindly blame the CPA can not be cured of their false accounts of the tumor. Accounting needs rectifying the market order, For example, increased efforts to train personnel; develop diversified business: take the road of reality merge �� Research and Exploration is the scale of operations; as soon as possible to establish a good incentive mechanism; in the independent audit systems to ensure the implementation and three levels of review in place, the establishment of the business undertaking, project leader, managing partner or sign up for a third party other than the independent accountant responsible for auditing system. For example, establish and improve the Prudential Award for fine holiday rules, improve the civil compensation system, and actively guide the firm gradually to unlimited liability and partnership restructuring, to improve the firm's legal risk awareness and self-discipline; improve laws and regulations to quantify the degree of increase penalties and enforcement to improve the legal deterrent; eligible for re-shuffling of the audit, to improve the accounting of market access, strengthening of the industry peer review, inspections,
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, annual inspections and spot checks a variety of ways to further improve the daily supervision to improve the quality of accounting practice; established accounting firm quality evaluation system, the accounting firm to quantify the quality of scientific assessment, inspection and processing for business,
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, penalties provide operational standards; as soon as the Commission of Inquiry established industries, such as self-disciplinary committee decision-making organizations, enrich the content and means of supervision. Contradictory laws of materialist dialectics to tell me 1 work. Only a multi-pronged, Internal and External, support and help, not prejudice and contempt, in order for the training of the accounting market, the Guyuan, regain public trust,
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