firm of auditors

См. также в других словарях:

• firm — 1. . noun An organization established to undertake business or professional activity. A firm is not necessarily a *corporation, as the term covers *partnerships and other legal forms of economic unit. 2. adjective Not subjected to uncertainty or… …   Auditor's dictionary

• Big Four auditors — The Big 4, sometimes written as the Big Four, are the four largest international accountancy and professional services firms, which handle the vast majority of audits for publicly traded companies as well as many private companies. The Big Four… …   Wikipedia

• audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… …   Auditor's dictionary

• Sarbanes-Oxley Act 2002 — A U.S. legislative act passed in July 2002. Named for two U.S. senators, the Sarbanes Oxley Act was designed to shore up investor confidence and to reform aspects of *corporate governance and the regulation of listed corporations. Massive frauds… …   Auditor's dictionary

• Arthur Andersen — AA A former member of the *Big Five accounting firms. Arthur Andersen collapsed in 2002 following the *Enron corporate scandal. Founded in Chicago in 1913 as Andersen, DeLany & Company, the firm adopted the name Arthur Andersen in 1928. It… …   Auditor's dictionary

• Deloitte Touche Tohmatsu — A global accounting, auditing, and professional services firm. One of the *Big Four firms, Deloitte Touche Tohmatsu operates some of its individual country firms under the name Deloitte. The firm’s origins can be traced to the United Kingdom in… …   Auditor's dictionary

• KPMG International — A global accounting, auditing, and professional services firm. One of the *Big Four firms, KPMG was established in its current form in 1987 by the merger of Peat Marwick International and Klynveld Main Goerdeler. The geneology of the firm is… …   Auditor's dictionary

• postulates of auditing — Theoretical principles and assumptions that purport to define the basis of auditing. *Robert Khun Mautz and Hussein A. Sharaf elaborated eight tentative postulates of auditing in *The Philosophy of Auditing (1961, Chapter 3): 1. *Financial… …   Auditor's dictionary

• Enron — A U.S. *multinational corporation that filed for Chapter 11 bankruptcy reorganization in December 2001. At the time, it was the largest bankruptcy in U.S. corporate history. The uncovering of false accounting and fraud forced Enron to make a… …   Auditor's dictionary

• Ernst & Young — A global accounting, auditing, and professional services firm. One of the *Big Four firms, Ernst & Young was established in its current form in 1989 with the merger of Ernst & Whinney and Arthur Young & Co. The firm traces its roots to the United …   Auditor's dictionary

• Accenture — An international management consulting, technology services, and Outsourcing organization. Formerly known as Andersen Consulting, Accenture broke away from the now defunct *Big Five accounting firm *Arthur Andersen in 2000, after an acrimonious… …   Auditor's dictionary