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论文作者:meisishow论文属性:课程作业 Coursework登出时间:2014-10-22编辑:meisishow点击率:7805

论文字数:3125论文编号:org201409171919456953语种:英语 English地区:英国价格:免费论文

关键词:安然公司审计识别失败Enron AccountingCoursework范文


通过研究失败的安然审计我们可以了解到相关的知识。安达信是世界上第五大审计公司,我们发现有三个审计应用于安然公司审计失败的事件之中。第一个是独立的,下面是安达信审计安然是最引人注目的失败事件,这表明审计的独立性,但它决不是第一个,最大的,或者最后一个。安然公司审计是自1999年以来第四个主要影响安达信审计失败的事件之一。曾经,安然是第七大在美国收入最高的公司,被高度吹捧在天然气和电力方面的创新主导者。(Chaney p K。,2002)

此事件之后安然公司的第三季度业绩公告(2002年10月16日),安德森从安然开始受到质疑,因为独立的审计事务所提供了重大非审计服务,安然除了与安然相关费用审计。安徒生从安然公司获得了4750万美元的费用。其他服务总费用总计1330万美元。同时,安然已经外包给安徒生的内部审计功能。对于这个信息,安然受到检查可疑的管理和明显缺乏独立财务监控。此外,美国监管机构发现,公司的审计师,安达信,合谋隐藏公众准确的会计数据。(Chaney p K。,2002)

By studying failure of Enron audit, Arthur Andersen, the fifth largest auditing firm in the world, we have found there are three audit failures applied in Enron audit. The first is independence, following is Arthur Andersen’s audit of Enron has been the most notable failure of auditor independence, but it was by no means the first, the largest, or the last. The Enron audit was the fourth major audit failure affecting Andersen since 1999. At one time, Enron was the seventh largest firm in revenues in the United States and was highly touted as being an innovative marketer in natural gas and electricity. (Chaney, P. K., 2002)

After Enron’s (October 16, 2002) third-quarter earnings announcement, Andersen’s independence from Enron began to be questioned because the audit firm had provided significant non-audit services to Enron in addition to its fees associated with the Enron audit. Andersen received $47.5 million in fees from Enron. Of this amount, $34.2 million, or 72%, was audit related and tax work. Total fees for other services totaled $13.3 million. Also, Enron had outsourced some internal audit funcitons to Andersen. For this information, Enron has come under inspection for potentially shady management and a clear lack of independent financial monitoring. Moreover, U.S. regulators found that the company’s auditor, Arthur Andersen, conspired to hide accurate Accounting data from the public. (Chaney, P. K., 2002)

Independence requires that these audits be carried out without bias or subjectivity. Simply stated, auditors are required to be independent from and unbiased by their clients’ interests. Outside auditors are hired to provide an independent, external opinion that can certify the truthfulness of a firm's own financial reports. If it were not for the claim of independence, there would be no reason for outside auditors to exist, as their function would be redundant with those of a firm's inside auditors. The assurance of independence is crucial to all of those who rely on audited financial statements for reliable information regarding a firm’s financial health, including investors, lenders, employees, and strategic partners. (Sean M. O’Connor, 2004)

Accounting firms generally have incentives to avoid giving “bad news” to the managers who hire them and pay their auditing fees, not to mention their highly profitable consulting fees. The nature of this auditor error has three systematic causes. Firstly, the auditor can commit fraud by knowingly issuing a more favorable audit report than is warranted. This may occur when the auditor accepts a bribe or bows to client pressure or threats. Furthermore, the auditor can be unduly influenced by having a direct or indirect financial interest in the client. Last, the auditor can be unduly influenced because of having some personal relationship with the client beyond what is expected in a nor论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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