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美国上市公司会计监督理事会最新报告指出,德勤、普华永道、毕马威和安永均应改进它们的审计作业品质。审查中发现了这几家会计师事务所忽略的重大稽核和会计议项,而且发现每家事务所的品质控管体系都有一些令人担心的问题。目前这4家会计公司每家至少受到SEC的一项调查,而且还将可能受到司法部的调查。 PCAOB的首次检查仅针对这四大事务所2003年部分稽核工作,每家事务所都有16份稽核报告的细节受到严格检验。在这次史无前例的会计业检查行动中,多数被发现的问题都不至于严重到会迫使企业重新修正盈利结果的地步。但
According to the latest report of the accounting regulator of the American public company, Deloitte, PriceWaterhouseCoopers, KPMG and Ernst & Young should improve their audit job quality. During the review, major accounting and auditing items overlooked by the accounting firms were uncovered, and some troubling questions were found in the quality control system of each firm. Currently, each of the four accounting firms is subject to at least one investigation by the SEC and may also be investigated by the Ministry of Justice. PCAOB’s first inspection only targeted part of the audits of the four major firms in 2003, with each firm having 16 audit reports rigorously examined. In this unprecedented accounting inspection, most of the problems identified were not serious enough to force companies to revise their earnings results. but