Audit do's and audit don'ts

THOMAS CRONMILLER

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Audit do's and audit don'ts

机译：审核和不审核

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As a result of the premature shredding of documents relating to the audit of the infamous energy company whose deceptive accounting practices destroyed more than $11 billion in shareholder value, Andersen was convicted of obstruction of justice and prohibited from auditing further American clients by the Securities and Exchange Commission. The Enron scandal drastically reduced Andersen's credibility internationally, ultimately forcing the firm to dissolve. How does a firm avoid this fate? A fewpre-ventative maintenance and risk management measures can help protect an accounting firm in the event of a corporate scandal.

机译：由于过早地粉碎了与这家臭名昭著的能源公司的审计有关的文件，该公司的欺骗性会计做法破坏了超过110亿美元的股东价值，安德森被判犯有妨碍司法公正的罪行，并被证券交易委员会禁止再对美国客户进行审计佣金。安然的丑闻在国际上大大降低了安徒生的信誉，最终迫使该公司解散。企业如何避免这种命运？如果发生公司丑闻，一些预防性的维护和风险管理措施可以帮助保护会计师事务所。

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《Accounting Technology》 |2009年第13期|p.15|共1页
作者
THOMAS CRONMILLER;
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Audit do's and audit don'ts

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