在会计业人士看来,中国会计行业似乎一直以来都是普华永道、德勤、毕马威和安永华明等外资大牌的天下,国内的会计师事务所只能在下游企业中间勉强维持。然而,最近这四大全球知名的会计师事务所却是丑闻不断,发生了包括违反独立性规定、缺乏应有的职业谨慎、与造假公司合谋等案 To the accounting profession, it appears that the accounting profession in China has always been a big foreign capital such as PwC, Deloitte, KPMG and Ernst & Young. Domestic accounting firms can only barely sustain among the downstream enterprises. However, these four world-renowned accounting firms have recently been scandals involving cases of violation of independence regulations, lack of due professional cautiousness and collusion with counterfeiters