美国生物化学论文代写:会计丑闻

美国生物化学论文代写:会计丑闻

5大会计师事务所降到了4大会计事务所;德勤会计师事务所、安永会计师事务所、毕马威LLO和普华永道律师事务所,当亚瑟安德森被指控在2002,最终导致公司解体非法行为。讨厌的审计服务和咨询服务,创造了一个不断增长的市场力量对四大会计师事务所的休息。这种增长的市场力量的一个障碍是政府不愿意指责任何这些指控犯罪。对公共事务所的审计97%,其销售2.5亿美元之间——50亿美元,是由4大会计事务所做的(高)。

萨蒂扬计算机服务有限公司,这是印度最大的公司相关的软件和计算机服务,被揭露为一个欺诈。其资产负债表上的14亿7000万美元资产的规定,应收账款被夸大和负债被低估。他们的利润超过95%,超过的最后一季度的报告和收入超过了70%的原始(温克勒)。假利息收入被显示在收入表和假银行账户和工资帐户被描绘。

萨蒂扬的审计是由普华永道期间为10年,从2000年到2009时的欺诈行为被揭露了。公司财务报表是由普华永道签署,这表明普华永道负责在报表显示的数字的真实性。

美国生物化学论文代写:会计丑闻

The Big 5 accounting firms were brought down to Big 4 accounting firms; Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLO and Price Waterhouse Coopers LLP, when Arthur Anderson was accused for unlawful and illegal act in 2002 which eventually resulted in disintegration of the company. Disliking of the audit services and consulting services, created a growing market power for the rest of the four accounting firms. One of the obstructive sides of this grown market power was that government not willing to accuse any of these for a charge of crime. 97% of the public firm’s audit, whose sales are between $250Million-$5Billion, is done by the Big 4 accounting firms (GAO).
Satyam Computer Services Limited’s, which was India’s largest company related to software and computer services, was revealed for a fraud. Its balance sheets were over stated by $1.47 billion of assets, receivables were overstated and their liabilities were underreported. Their profits were over stated by more than 95% for the last quarter reports and revenues were over stated by more than 70% of the original (Winkler). Fake interest income was shown in the income statement and fake bank accounts and salary accounts were depicted.
Satyam’s audit was done by PWC for the period of 10 years which is from year 2000 till 2009 when the fraud was disclosed. Financial statements of Satyam were signed by PWC, which shows that PWC was responsible for the authenticity of the numbers shown in the statements.

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