加拿大化学论文代写：公司的会计丑闻

加拿大化学论文代写：公司的会计丑闻

审计人员应该核实该公司的银行账户、资产和收入来源，他们没有（温克勒）。普华永道是支付的金额，是双什么其他公司可能已经交了，为其服务，这提出了一个问题，在普华永道，也许参与了诈骗行为。欺诈是确定美林，谁是受雇于公司决定增加股东财富的方式，但普华永道无法确定10年的审计欺诈行为。这也意味着，核数师不够熟练履行职能或参与与该公司的非法合作进行欺诈行为。在第一个实例，普华永道宣布所有的审计是在审计准则的规定执行（温克勒）。

加拿大化学论文代写：公司的会计丑闻
在欺诈的消息被宣布，许可普华永道被取消，奖项被收回公司，其股价跌至极低甚至在过去的12年，和28亿2000万美元的损失是由投资者面临（巴辛，p. 16）。印度当局指控该公司的首席执行官和其他管理的犯罪阴谋，违反信托等。印度当局试图拯救该公司，因为它是一家大公司。公司被拍卖和Mahindra科技买的，之前的欺诈披露低于市场价值的第三（达加尔）。

加拿大化学论文代写：公司的会计丑闻
大4描绘了“我们是一家人”的想法，其分支机构在全球各地向国际客户表示关心。但由于这一问题发生在他们的一家关联公司，他们否认了任何“我们是家庭”的概念。他们发表公开声明，以提醒监管部门，关联公司在经营中有很大的独立和普华永道表示，审计是由公司进行的总部，这是他们当地的印度分支，因此，远离PW印度。美国证券交易委员会罚款普华永道在印度的五个地方分支机构，这是最大的罚金对外国会计师事务所（Indian Express）。

加拿大化学论文代写：公司的会计丑闻

Auditors were supposed to verify the bank accounts, assets, and sources of income of the company, which they did not (Winkler). PWC was paid the amount which was double to what any other firm could have been paid to, for the services, which raised a question against PWC that maybe it was involved in the conduct of a fraud. Fraud was made ascertain by Merrill Lynch, who was hired by Satyam to determine the ways to increase the wealth of shareholders, whereas, PWC could not identify the fraudulent activities in 10 years of audit. It either means that auditors were not skilled enough to perform the functions or were involved in illegal cooperation with the company to conduct the fraud. In the first instance, PWC declared that all the auditing was performed in compliance with the auditing standards (Winkler).

加拿大化学论文代写：公司的会计丑闻

After the news of the fraud was declared, license of PWC was cancelled, awards were taken back from Satyam, and its share price fell to a dramatically low even in last 12 years, and the loss of $2.82 Billion was faced by the investors (Bhasin, p. 16). Indian authorities charged the CEO and other management for the criminal conspiracy, breach of trust etc. Indian authorities tried to save the company as it was a large company. Company was auctioned and bought by Mahindra Tech, for less than the third of the market value before the disclosure of the fraud (Degar).

加拿大化学论文代写：公司的会计丑闻

The Big 4 depict the idea of “we Are Family” with its affiliates around the globe to show the care to the international clients. But as this problem occurred in one of their affiliated companies, they denied any of the “we are Family” concepts. They issued public statements, in order to remind the regulatory authorities that the affiliated companies are greatly independent in their operations and the head office of PWC stated that the audit was conducted by a firm, which was their local Indian affiliate and thus, distanced themselves from PW India. SEC fined the five local affiliates of PWC in India, which was the largest fine ever imposed on foreign accounting firm (The Indian Express).