觀點KPMG

It is time that we started to audit our auditors
審計師也要被審計


維拉諾華大學會計學教授卡塔納克:審計師不僅要知識淵博和經驗豐富,還要獨立公正,擁有最高水準的誠信,但該行業已然引起人們的懷疑。

The revelation that a partner at KPMG leaked privileged information to a “golfing buddy” for a few silver coins is not just another accounting scandal. A 29-year veteran of the accounting firm provided advance notices of client earnings releases and merger plans in exchange for more than $50,000 in cash and gifts, including a $12,000 Rolex watch. It would be easy to dismiss this event, given its minor monetary consequences relative to some of the auditing blunders of the past decade. But this event just may be a watershed.

據披露,一位畢馬威(KPMG)合夥人將機密資訊洩露給一位高爾夫球友,獲得了一些不義之財。這起事件的意義不僅僅是又一起審計醜聞。這位在畢馬威工作了29年的老員工提前透露了客戶業績資訊和併購計劃,換取了價值超過5萬美元的現金和禮物,其中包括一塊價值1.2萬美元的勞力士(Rolex)手錶。這件事很容易遭到忽略,因爲它造成的財務後果遠不如過去10年的一些重大審計醜聞嚴重。但它可能是一道分水嶺。

您已閱讀13%(722字),剩餘87%(4796字)包含更多重要資訊,訂閱以繼續探索完整內容,並享受更多專屬服務。
版權聲明:本文版權歸FT中文網所有,未經允許任何單位或個人不得轉載,複製或以任何其他方式使用本文全部或部分,侵權必究。
設置字型大小×
最小
較小
默認
較大
最大
分享×