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提起世界最有名的会计公司,以前人们往往会想起被称之为“八大”(The Big Eight)的八家国际性会计公司,即:安达信(Arthur Andersen)、毕马威(KPMG Peat Marwick)、永道(Coopersand Lybrand)、普华(Price Waterhouse)、恩斯特—惠尼(Ernst and Whinney)、约瑟·扬(ArthurYoung)、塔奇·罗斯(Touche Ross)、迪利奥特—赫斯金斯—塞尔斯(Deloitte Haskins andSells)。1989年5月19日,恩斯特—惠尼、约瑟·扬两家正式宣布合并,成立了世界上规模最大的会计公司——安永会计公司(Ernst Young)。紧接着,1989年8月11日,塔奇·罗斯与迪利奥特—赫斯金斯—塞尔斯合并成立德勤会计公司(DeloitteTouche)。从此,“六大”会计公司取代了原来的“八大”会计公司。人们不禁要问,这一变化是怎么发生的呢?本文想对此作一简单的介绍,以期为我国即将出现的社会审计领域的激烈竞争提供有益的借鉴。
Mentioning the world’s best-known accounting firms, people used to think of eight international accounting firms known as The Big Eight: Arthur Andersen, KPMG Peat Marwick, Coopers and Lybrand, Price Waterhouse, Ernst and Whinney, Arthur Young, Touche Ross, Deloitte Haskins and Sells. On May 19, 1989, Ernst-Whitney and Joseph Young officially announced their merger to form Ernst Young, the world’s largest accounting firm. Then, on August 11, 1989, Tacold Rose and Delio Husking-Sells merged to form Deloitte Touche. Since then, the “Big Six” accounting company has replaced the original “Big Eight” accounting firm. One can not but ask how this change took place? This article would like to make a brief introduction to this in order to provide useful reference for the upcoming fierce competition in the field of social auditing.