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英国会计作业：Deceptive Accounting case study

1. 安徒生公司的审计会计被指控有法律和伦理上的不当行为。

在这个案例的学习中，我认为安徒生公司的审计会计被指控的原因，出于一个主要因素。因为阿瑟安徒生并没有考虑到合作的公司谁是否与他一样愿意在公司的账目上做假。这三个真实的案例向我们展示了他们是如何做假账的。

第一个案例，“杉客”。

1997阳光公司（杉客）的破产案，阳光公司被指出伪造销售额、利润和支出。在其他伙伴采取分散抽样并发现了疑点的前提下，安徒生仍旧批准了阳光公司财务报告。最后，美国证券和交易委员会要求阳光公司暂停支付，并对其提出了索赔要求。对此，安徒生持强烈反对态度。由于最后，指控的情况既未获批准也未能查清，安徒生和股东庭外和解，赔偿了一亿一千万美元。

Deceptive Accounting 

1.Describe the legal and ethical issues surrounding Andersen’s auditing of companies accused of accounting improprieties. 

In this case study, in my opinion, the causes of that the Andersen’s auditing of companies accused of accounting improprieties, it’s has a main factor. Because Athur Andersen do not think about the company who is to cooperate whit it is like Athur Andersen to make deceptive accounting. These three real cases to show us how they operate the deceptive accounting. 

First point, “Sunbeam.” 

1997 sunlight company (SUNBEAM) the bankruptcy case, the sunlight company is referred to the forge sales volume, the profit and the expenditure. Under its partner discrete sampling's premise, Andersen had still approved the sunlight company to have the questionable point financial reporting. Finally, Sunlight Company suspends pay. Claim request which proposed regarding the American negotiable securities and the transaction committee, Andersen strong against. Finally, to accuse in the situation which shows neither approval nor disapproval, Andersen and the shareholder out of court settlement, compensates $110million dollars. 

Second point, “waste management.” 

Waste Management the company to make a false report gathers shares the desk, Waste Management Company’s financial reporting 1992 to 1996 income false report to amount to $1.4 billion dollars to the company. The American negotiable securities and the transaction committee discovered that Andersen's report of audit is not extremely real, and has the misleading function. Rules it to be a suspect the improper occupation operation finally. Andersen has accepted this ruling, and has paid damages $7 million dollars civil fines, but to it whether should say nothing pro or con responsible. The Andersen also agreement is $220 million dollar out of court settlement payment partial funds, but had not acknowledged that oneself have any error. 

Third point is “Baptist Foundation of Arizona”. 

BFA invested heavily in real estate, a more speculative investment strategy than other Baptist foundations in the state traditionally used. Profits from investments were supposed to be used to fund the churches’ ministries and numerous charitable causes. Problems began when the real estate market in Arizona suffered a downturn, and BFA’s management came under pressure to show a profit. 

Fourth point is the most important point, “Enron”. 
Andersen in 1985 established the beginning from the Enron to make the audit for it, has done the entire 16 years. Besides the pure audit, Andersen also provides the management audit and the advisory service. In the mid-1990s, Andersen with signed a subsidiary agreement safely, Andersen has ass本论文由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。