摘要
It is well known that the United Statespossesses relatively developed accountingstandards and professional accounting system.Moreover, the accounting information of Enronhas long been audited by Arthur Andersen, oneof Big Five. Enron’s bankruptcy has resulted inthe unprecedented confidence crisis against BigFive, and triggered large-scale dispute andreconsideration on accounting and auditingissues. The article discusses auditor liability andaudit quality.
It is well known that the United Statespossesses relatively developed accountingstandards and professional accounting system.Moreover, the accounting information of Enronhas long been audited by Arthur Andersen, oneof Big Five. Enron's bankruptcy has resulted inthe unprecedented confidence crisis against BigFive, and triggered large-scale dispute andreconsideration on accounting and auditingissues. The article discusses auditor liability andaudit quality.
出处
《中国注册会计师》
2002年第5期22-25,共4页
The Chinese Certified Public Accountant
基金
国家社会科学基金项目"上市公司会计信息披露及其监控研究"(批准号:OICGY006)的阶段性研究成果。
