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“银广夏”事件的直接后果之一是中国证监会规定此后所有国内拟上市公司融资和已上市公司再融资时,必须有国际会计师事务所进行补充审计。这等于在中国的审计市场中给洋人划了一块“租界”;而“安然事件”则犹如晴空霹雳,惊去了洋审计在全球的美誉,使一向自誉为遵循会计准则并恪守职业操守的洋会计公司也暴露出没有诚信、没有职业操守、甚至没有法律概念的弊病。 美国证券交易委员会日前公布的资料显示,2001年政府管理部门调查了112起企业财务报告涉嫌欺诈的案件,比1998年的79起增加41％,其中就包括安达信负有审计失败责任的安然公司和废物管理公司。令投资者不能理解的是,名列《财富》500强的大公司涉案数量也创下历史纪录,涉案金额呈大幅增加趋势。而会计师事务所在其中扮演着重要角色。
As one of the direct consequences of the “Silver Kwong-Xia” incident, China Securities Regulatory Commission (“CSRC”) must require all international public accounting firms to conduct supplementary audits when all domestic companies that wish to list their listed companies raise funds and refinance listed companies. This amounts to drawing a “concession” to foreigners in China’s auditing market. However, “Enron Incident” is like a thunderbolt, scaring the reputation of foreign auditors in the world and making them proficient in complying with accounting standards and observing their professional ethics Foreign accounting firms also exposed the lack of integrity, no professional ethics, and even the shortcomings of the concept of law. According to data released by the U.S. Securities and Exchange Commission recently, in 2001, government authorities investigated 112 cases of alleged fraud in corporate financial reports, an increase of 41% from 79 in 1998, including Andersen’s assumption of an audit failure And waste management company. What investors can not understand is that the number of large-scale Fortune 500 companies also hit a record high with a substantial increase in the amount involved. Accounting firms play an important role.