Lịch sử hình thành và phát triển của kiểm toán thế giới – Big 4.doc

Qu trnh ra i v pht trin ca kim ton

HC VIN NGN HNG

ti tho lun

LCH S HNH THNH V PHT TRIN CA KIM TON TH GII BIG4

Nhm 1

1. Trn Th Dung NHE-K11

2. V Th Kiu NHA K11

3. L Thanh Phng NHE K11

4. Thch Th Thy NHA K11

5. Lu Anh Th NHA K11

6. Nguyn Vn Tun TTQTA K11

MC LC

A. QU TRNH RA I V PHT TRIN CA KIM TON ..........4 I. Kim ton th gii ra i ..4 II. S hnh thnh ca nhm 8 cng ty kim ton ln mnh nht ...5

III. Qu trnh sp nhp ca 8 i gia kim ton 6 1. Big 6 (1989 1998) .7 1.1. Ernst & Whinney sp nhp vi Arthur Young..............7 1.2. Deloitte Haskins & Sells st nhp vi Touche Ross .....8 2. Big 5 (1998 - 2001) ..10B. HOT NG CA BIG5 11 I. KPMG .11 II. ERNST & Young 13 III. Price Water Coopers (PWC) ..16 IV. Deloitte ...17 V. Arthur Anderson ...19 1. Khi qut .19 2. Danh ting ...20 3. Anderson Consulting and Accenture ..20C. ENRON SCANDAL ARTHUR ANDERSON BIN MT 21 I. Vi nt v Enron ...21 II. Du hiu v din bin ca v b bi 22 III. Hu qu .24 1. Enron ...24 2. Arthur Anderson .25 IV. Nguyn nhn .261. S lm dng cc SPE v cc giao dch ni b261.1 Che du n trn bng cn i k ton261.2 Thi phng doanh thu v li nhun.262. Phn ng dy chuyn.273. Vn k ton284. Lin minh k ton kim ton Enron Athur Andersen..28 V. Vai tr Arthur Anderson trong cu chuyn Enron ...28 VI. Bi hc ..30D. S PHT TRIN CA BIG4 HIN NAY- KIM TON VN I. Big 4 hin nay .31 II. Kim ton Vit Nam...35PHN CNG CNG VIC

H v tnCng vic c phn cng

V Th KiuA. QU TRNH RA I V PHT TRIN CA KIM TON

Nguyn Vn TunB. HOT NG CA BIG5 I. KPMG

II. ERNST & Young

III. Price Water Coopers (PWC)

Trn Th DungB. HOT NG CA BIG5 IV. Deloitte

V. Arthur Anderson

1. Khi qut

2. Danh ting

3. Anderson Consulting and Accenture

Lu Anh ThThch Th ThyC. ENRON SCANDAL ARTHUR ANDERSON BIN MTPh trch bn Word + Slide + Thuyt trnh

L Thanh PhngD. S PHT TRIN CA BIG4 HIN NAY- KIM TON VN

Thuyt trnh.

A. Qu trnh ra i v pht trin ca kim tonI. Kim ton th gii ra iKim ton ra i vo khong th k th ba trc Cng nguyn gn lin vi nn vn minh Ai Cp v La M c i. thi k u, kim ton ch mi mc s khai, biu hin l nhng ngi lm cng tc kim ton c to nhng s liu, ti liu cho mt bn c lp nghe v sau chng thc. Khi x hi pht trin xut hin ca ci d tha, hot ng k ton ngy cng c m rng v ngy mt phc tp th vic kim tra, kim sot v k ton v ti chnh cng c quan tm hn.n thi k cch mng cng nghip bng n chu u, xut hin nhiu thnh phn kinh t ko theo s ra i nhiu loi hnh doanh nghip khc nhau. Cng vi s pht trin ca th trng, s tch t v tp trung t bn lm cho s pht trin ca cc doanh nghip v cc tp on ngy cng m rng. S tch ri gia quyn s hu ca ng ch v ngi qun l, ngi lm cng ngy cng xa, t ra cho cc ng ch mt cch thc kim sot mi. Phi da vo s kim tra ca nhng ngi chuyn nghip hay nhng kim ton vin bn ngoi. Vic kim tra i dn t vic kim tra ghi chp k ton n tun th quy nh ca php lut v mi n nhng thp nin 80, kim ton hot ng bt u c hnh thnh v pht trin, nhng hin nay tr thnh lnh vc trung tm ca kim ton ni chung, c bit l kim ton Nh nc v kim ton ni b.Vo nhng nm 30 ca th k XX, t vic ph sn ca hng lot t chc ti chnh v s khng hong kinh t trn th gii bc l r nhng hn ch ca kim tra k ton, s kim tra trn cng mt h thng. Chnh t y, vic kim tra k ton buc phi c chuyn sang mt giai on mi, yu cu kim tra k ton mt cch c lp c t ra.

Hoa K sau khng hong v ti chnh vo nhng nm 1929, n nm 1934 y ban bo v v trao i tin t (SEC) xy dng v ban hnh quy ch v kim ton vin bn ngoi. ng thi, trng o to k ton vin cng chng ca Hoa K (AICPA) in ra mu chun u tin v bo co kim ton ti khon ca cc cng ty. Cng trong giai on ny, cc t chc kinh doanh, cc doanh nghip bt u xut hin v pht trin chc nng kim tra mt cch c lp trong ni b vi tn gi kim ton ni b. Nm 1942 Vin kim ton ni b Hoa K (IIA) c thnh lp v i vo hot ng o to cc kim ton vin ni b. ng thi, Vin xy dng v ban hnh H thng chun mc kim ton ni b Hoa K vo nm 1978.Ti Php, vic kim tra mt cch c lp ca nhng ngi chuyn nghip bn ngoi c xc lp v thng qua bi o lut v cc cng ty thng mi ngy 24/07/1966. ng thi, kim ton ni b Php cng c hnh thnh chnh thc vo nhng nm 60 th k XX nhng cng ty con thuc tp on ngoi quc. n 1965 Hi kim ton vin ni b ca Php c thnh lp v sau ny pht trin tr thnh Vin kim ton vin ni b ca Php vo nm 1973. giai on u, khi mi hnh thnh, kim ton c lp c biu hin thng qua vic cung cp dch v kim ton ca mt hoc mt nhm kim ton vin hoc ca mt vn phng kim ton c lp ring bit. M hnh ny n nay vn ang c duy tr v vn pht huy hiu qu mt s nc trn th gii. Tuy nhin, trong xu hng hi nhp kinh t quc t hin nay, m hnh ny bc l nhiu hn ch v kh nng cnh tranh, nn n ang dn dn chuyn sang st nhp hnh thnh cc t chc, tp on ln, c tim lc v ti chnh v sc mnh cnh tranh trong tng lai v sn sng p ng mi nhu cu ca nn kinh t th trng.

II. S hnh thnh ca nhm 8 cng ty kim ton ln mnh nht

Ni bt u th k XX, phi nhc n nhm cng ty kim ton - Big 8Nhm ny bao gm 8 cng ty sau:

Hngi tc 1960Tr s ti MNc ngoinhgi

(Fortune 500)

Arthur Andersen171332147

Ernst & Ernst1321073763

Haskins & Sells176584261

Lybrand, Ross Bros. & Montgomery126432752

Peat Marwick190875561

Price Waterhouse1014655110

Touche Ross71313426

Arthur Young104405144

Hu ht nhng cng ty Big 8 u bt ngun t cc lin minh c thnh lp gia cc cng ty k ton Anh v M vo th k XIX v u th k XX. Ban u s m rng quc t ca cc cng ty ny c thc y bi nhu cu ca cc cng ty a quc gia Anh v M i vi dch v ton cu. H m rng bng cch hnh thnh quan h i tc a phng hoc bng cch hnh thnh lin minh vi cc cng ty a phng.Price Waterhouse l 1 cng ty Anh v m chi nhnh ti M vo nm 1890, sau thit lp mt cng ty Hoa K ring bit. i vi cng ty Peat Marwich Mithchell th ti M v Anh cng thng qua tn chung vo nm 1925. Nhng cng ty khc s dng tn ring cho doanh nghip trong nc v khng thng nht tn gi thng thng cho n sau ny: Touche Ross nm 1960, Arthur Young nm 1968 (ban u l Arthur Young, McLelland Mooes), Coopers & Lybrand nm 1973, Deloitte Haskins & Sells nm 1978 v Ernst & Whinney nm 1979.

Arthur Andersen li c mt lch s khc. Cng ty c ngun gc t Hoa K, v m rng quc t bng cch thit lp vn phng ring ca mnh ti cc th trng khc, bao gm Vng Quc Anh.

III. Qu trnh sp nhp ca 8 i gia kim ton

Trong nhng nm 1980, trong nhm Big 8, mi cng ty vi nhng chin lc xy dng thng hiu ton cu, thng qua tip th hin i pht trin nhanh chng. Tuy nhin, trong xu hng hi nhp kinh t quc t tng kh nng cnh tranh, cc cng ty ang dn dn chuyn sang sp nhp hnh thnh cc t chc, tp on ln, c tim lc v ti chnh v sc mnh cnh tranh trong tng lai v sn sng p ng mi nhu cu ca nn kinh t th trng. H kt hp vi nhiu cng ty nh hn.Mt trong nhng v sp nhp ln nht l vo nm 1987, khi Peat Marwick Mitchell st nhp vi tp on KMP tr thnh KPMG Marwick, sau ny c gi n gin l KPMG.

1. Big 6 (1989-1998)

S cnh tranh gia cc cng ty k ton cng cng ngy cng tng cng, v Big 8 tr thnh Big 6 khi nm 1989 Ernst & Whinney st nhp vi Arthur Young thnh Ernst & Young vo thng 6, v Deloitte Haskins & Sells st nhp vi Touche Ross thnh Deloitte & Touche vo thng 8 cng nm.

1.1 Ernst & Whinney st nhp vi Arthur Young thnh Ernst & Young thng 6 nm 1989Arthur Young sinh ti Scotland nm 1863; ng tt nghip i hc Glasgow. ng c hng nhiu c n, c quyn v l ngi im m, nh nh. Chnh s quan tm, hng th ca ng i vi lnh vc u t v ngn hng dn ng n vi ngh k ton. ng di c sang M v nh c thnh ph Chicago. Vo nm 1906, ng thnh lp cng ty Arthur Young. Ngc li, A.C. Ernst sinh nm 1881 M, bang Cleveland; ng l ngi t mnh lm nn s nghip. Sau khi tt nghip trng trung hc, ng lm nhn vin k ton. Bn nm sau, vo nm 1903, ng cng ngi em trai ca mnh l Theodore thnh lp cng ty Ernst.

AC. Ernst l ngi m u cho tng rng thng tin k ton c th c s dng ra cc quyt nh kinh doanh - y l s khi u cho hot ng t vn qun l. ng cng l ngi u tin qung b cho dch v chuyn nghip ny.

A. Young quan tm su sc n s pht trin ca ngh nghip non tr ny. Trong nhng nm 20, ng thnh lp mt trng o to nghip v; v n thp k 30, cng ty ca ng l ni u tin tuyn dng nhn vin t cc trng i hc. C hai cng ty nhanh chng thm nhp c vo th trng ton cu. Khong u nm 1924, h lin kt vi nhng cng ty danh ting ca Anh; trong Young lin kt vi Broads Paterson v Ernst lin kt vi Whinney Smith & Whinney. Nm 1879, bn hip nh u tin ca Ernst dn ti s thnh lp tp on Ernst & Whinney. y l nhng tp on lin kt u tin trong s rt nhiu tp on khc trn th gii v chng l khi ngun ca nhng tp on thng tr ton cu hin nay

Nm 1989, hai cng ty do h sng lp kt hp lm mt, thnh tp on Ernst & Young. Tp on mi ny xc nh mt cch nhanh chng v tr ca n l ngi dn u xu hng ton cu ho ca cc cng ty kim ton, ca cc k thut kinh doanh tin tin v ca s thay i kinh doanh khng ngng. C A. Ernst v A. Young ch sng hn na th k, nhng nhng di sn h li s sng to v n lc, s nhy cm v quan tm, lng nhit tnh v nim tin - lm nn nt c trng ring ca tp on Ernst & Young ngy hm nay.1.2 Deloitte Haskins & Sells st nhp vi Touche Ross thnh Deloitte & Touche vo thng 8 nm 1989 Nm 1845, William Welch Deloitte m mt vn phng ti Basinghall Street London.Deloitte l ngi u tin c b nhim lm kim ton vin c lp ca mt cng ty i chng, sau ng tip tc m mt vn phng ti New York nm 1880. Nm 1895 Charles Waldo Haskins v Elijah Watt Sells thnh lp Haskins & Sells New York. Nm 1898, George Touche thnh lp mt vn phng ti London v sau vo nm 1900 ng cng John Ballantine Niven thnh lp cng ty Touche Niven ta nh Johnston ti 30 ph Broad New York.

Vo lc , c khong di 500 kim ton vin hnh ngh Hoa K, nhng k nguyn mi ca thu thu nhp sm to ra nhu cu rt ln cho cc chuyn gia k ton.Ngy 01 thng 4 nm 1933, i t Arthur Hazelton Carter - Ch tch Hi k ton Cng chng ca bang New York - qun l i tc ca Haskins & Sells, iu trn trc y ban Thng vin M v ngn hng v tin t. Carter thuyt phc Quc hi rng kim ton c lp nn c bt buc i vi cng ty i chng.

Nm 1947, Detroit - k ton ca George Bailey, sau l ch tch ca Vin K ton Hoa K, gii thiu t chc ring ca mnh.Cc cng ty mi ny c s khi u thun li, trong vng cha y 1 nm. Cc thnh vin sp nhp vi Touche Niven v ARSmart hnh thnh Touche, Niven, Bailey & Smart. ng u l Bailey - t chc pht trin nhanh chng, mt phn l do chc nng t vn qun l chuyn mn ha. N cng c quan h gn gi vi cc t chc c ng thnh lp bi Touche Niven, George Touche. Nm 1960, cng ty c i tn thnh Touche, Ross, Bailey & Smart, v tr thnh Touche Ross vo nm 1969.Nm 1952, Deloitte sp nhp vi Haskins & Sells hnh thnh Deloitte, Haskins & Sells. Nm 1968, Nobuzo Tohmatsu thnh lp Tohmatsu Awoki & Co, mt cng ty c tr s ti Nht Bn tr thnh mt phn ca mng li Touche Ross vo nm 1975. Nm 1972, Robert Trueblood - Ch tch Touche Ross, xut vic thnh lp ban Tiu chun K ton ti chnh. ng lnh o vic m rng Touche Ross trong thi i .Nm 1982, David Moxley v Gregory W. Grant tr thnh nh lnh o ti Touche Ross.Nm 1985, Edward A. Kangas - mt nh t vn qun l, c b nhim qun l i tc ca Touche Ross. Nm 1984, J. Michael Cook tr thnh i tc qun l ca Deloitte, Haskins & Sells.Nm 1989 Deloitte Haskins & Sells ti M sp nhp vi Touche Ross M hnh thnh Deloitte & Touche.Cc cng ty hp nht c lnh o bi J. Michael cng Cook v Edward A. Kangas.c dn dt bi cc quan h i tc Anh, mt s lng nh hn ca cc cng ty thnh vin Deloitte Haskins & Sells t chi sp nhp vi Touche Ross v ngay sau sp nhp vi Coopers & Lybrand thnh Coopers & Lybrand Deloitte (sau ny sp nhp vi Price Waterhouse tr thnh PwC). Mt s cng ty thnh vin ca Touche Ross cng bc b vic sp nhp vi Deloitte Haskins & Sells v sp nhp vi cc cng ty khc.Ti thi im sp nhp do M dn u hnh thnh Deloitte & Touche, tn ca cc cng ty quc t l mt vn , v khng c quyn s dng c quyn trn th gii vi nhng tn "Deloitte" hoc "Touche Ross" - cng ty thnh vin ch cht nh DeloitteAnh v Touche Ross ti c khng tham gia vo vic sp nhp. Nm 1993 cng ty quc t c i tn thnh Deloitte Touche Tohmatsu phn nh s ng gp t cc cng ty Nht Bn cng nh cc tha thun s dng c tn Deloitte Touche .Nm 1995, cc i tc ca Deloitte & Touche quyt nh to ra Deloitte & Touche Consulting Group (nay l Deloitte Consulting). 2. Big5 (1998-2001)Big 6 tr thnh Big 5 vo thng 7 nm 1998 khi Price Waterhouse (PW) sp nhp vi Coopers &Lybrand hnh thnh Cng ty PricewaterhouseCoopersHai cng ty Price Waterhouse v Coopers & Lybrand u c lch s t th k 19.

Price WaterhouseSamuel Lowell, bt u hnh ngh k ton ca mnh London vo nm 1849.

Nm 1865, Price hp tc vi William Hopkins Holyland v Edwin Waterhouse.Holyland ri i sau lm cng vic k ton ring mnh, bi vy cng ty c bit n t nm 1874 vi tn Price, Waterhouse & Co. Cc tha thun hp tc ban u, c ch k ca Price, Holyland v Waterhousec th c tm thy trong Southwark Towers, mt trong nhng vn phng quan trng ca PwC (nay ph hy v l a im mi cho Shard London Bridge) London.

n th k XIX, Price Waterhouse c cng nhn l mt cng ty k ton.Do thnh qu trao i thng mi gia Vng quc Anh v Hoa K, Price Waterhouse m vn phng ti New York vo nm 1890, v cng ty M t sm m rng nhanh chng.Cc cng ty ban u ca Anh m mt vn phng Liverpool vo nm 1904 v sau nhng ni khc ti Vng quc Anh v cc quc gia nc ngoi, mi ln thit lp mt quan h i tc ring bit mi ncTrong mt n lc hn na tn dng li th nn kinh t theo quy m, PW v Arthur Andersen tho lun sp nhp vo nm 1989 nhng cc cuc m phn tht bi ch yu l do xung t li ch nh l gia cc lin kt thng mi mnh ca Andersen vi IBM v kim ton IBM ca PW.Trong thng 3 nm 2002, Arthur Anderson, LLP chi nhnh ti Hng Kng v Trung Quc hon tt m phn gia nhp PriceWaterhouseCoopers, Trung Quc Coopers & Lybrand.Nm 1854 William Cooper thnh lp cng ty ca mnh ti London, v tr thnh Cooper Brothers by nm sau khi ba anh em tham gia. Ti M vo nm 1898, Robert H. Montgomery, William M. Lybrand, Adam A. Ross Jr v anh trai Edward ca ng T. Ross hnh thnh Lybrand, Ross Brothers v Montgomery. Coopers & Lybrand l kt qu ca s hp nht trongnm 1957 gia Cooper Brothers & Co; Lybrand, Ross Bros & Montgomery v mt cng ty Canada McDonald, Currie v Co.Nm 1990 ti mt s quc gia, Coopers & Lybrand Anh sp nhp vi Deloitte Haskins & Sells tr thnh Coopers & Lybrand Deloitte,v vo nm 1992 i tn thnh Coopers & Lybrand.Nm 1998, Price Waterhouse sp nhp vi Coopers Lybrand hnh thnh Cng ty PricewaterhouseCoopers trong mt n lc t c mt quy m ln m c th a cng ty pht trin mnh m hn na trong mt lin minh mi.B. Hot ng ca Big5

I. KPMGKPMG

LoiHp tc x Thy S

Cng nghipDch v chuyn nghip

c thnh lp1987; sp nhp t Peat Marwick v Klynveld Goerdeler

Tr s chnhAmstelveen,H Lan(ton cu)

Din tch phc vTrn ton th gii

Ch chtTimothy P. Flynn(Ch tch)

Dch vKim tonThuT vn

Doanh thu

HYPERLINK "http://en.wikipedia.org/wiki/United_States_dollar" \o "United States dollar" US $20600000000(2010)

Nhn vin138.000

WebsiteKPMG.com

Cng ty ny c thnh lp vo nm 1870 khiWilliam Barclay Peat thnh lp cng ty kim ton ti Lun n.Trong khi vo nm 1917,Piet Klijnveldm cng ty k ton ca ng Amsterdam.Sau , ng sp nhp vi Kraayenhof hnh thnhCng ty TNHH Klynveld KraayenhofNm 1979 Klynveld Kraayenhof & Co (H Lan), Thomson McLintock (Hoa K) v Deutsche Treuhandgesellschaft (c) sp nhp, thnh lp KMG (Klynveld Main Goerdeler)

Sau vo nm 1987 v Peat Marwick KMG m u cuc sp nhp ca cc cng ty k ton ln v thnh lp KPMGti Hoa K.

Trong nm 2001 cng ty t vn KPMG Divested M thng qua mt IPO ca KPMG Consulting Inc, m by gi gi l BearingPoint, Inc .u nm 2009, BearingPoint n bo h ph sn v tip tc bn phn cn li ca cng ty cho Deloitte, PricewaterhouseCoopers v 1 s cng ty khc.tr s ti Vng quc Anh v cnh tay t vn ca H Lan c bn cho Atos Origin vo nm 2002. Nm 2003 KPMG t b cnh tay php l ca n. Cng ty thnh vin ca KPMG ti Anh, c, Thy S v Liechtenstein sp nhp to thnh KPMG LLP ti chu u vo thng 10/2007. KPMGcung cp cc dch v sau:

Kim ton:1. Bo co ti chnh kim ton2. Kim ton qun l Thu:Kinh doanh v c nhn cc dch v thu T vn:cc dch v t vn ca KPMG c t chc vo ba ch (tng trng, qun tr v hiu sut) v chn ng dy dch v:1. Dch v t vn k ton2. Hiu sut kinh doanh dch v3. Ti chnh doanh nghip4. Dch v qun l ri ro ti chnh5. Php l6. Kim ton ni b, ri ro v tun th dch v (IARCS)7. T vn cng ngh thng tin8. Ti c cu9. Dch v giao dch (M & A)Tn v xy dng thng hiu

Ngun gc ca tnKPMGxut pht t tn ca bn i tc sp nhp cc cng ty ca h hch ton c lp ca ring: Kl vit tt caKlynveld, sau khiPiet Klynveld, ngi sng lp cng ty k tonKlynveld Kraayenhof & CotiAmsterdamvo nm 1917. Pl vit tt caPeat, sau khiWilliam Barclay Peat, ngi sng lp cng ty k ton William Barclay Peat & Co tiLondonvo nm 1870. Ml vit tt caMarwick, sau khiJames Marwick, ng sng lp ca cng ty k ton Marwick, Mitchell & Co tiNew York Cityvo nm 1897. Gl vit tt caGoerdeler, sau khiReinhard Goerdeler, ch tch ca cng ty k ton c Deutsche Treuhand-Gesellschaft (DTG) v sau , ch tch ca KPMG.II. Ernst & YoungErnst & Young (EY)

LoiThnh vin cng ty c cu trc php l khc nhauM v Anh:Trch nhim hu hn i tc


c thnh lpNm 1989

Cc thnh phn t 1849

Tr s chnhLondon,Vng quc Anh


Ch chtJim Turley(Ch tch&CEO)

Dch vKim tonThuT vn ti chnhT vn khc

Doanh thu


Nhn vin144000(ton cu)

Websitewww.EY.com

Bui u lch s

Ernst & Young l kt qu ca mt lot cc v sp nhp ca cc t chc k ton ln mnh.

Nm 1903, cng ty caErnst & Ernstc thnh lp tiClevelandbiAlwin C. Ernstv anh trai ca ng Theodore v vo nm 1906.Sau Ernst & Ernstkt hp vi Whinney Smith & Whinney nm 1979, to ra Ernst & Whinney, lp tc tr thnh cng ty kim ton k ton ln th t th gii lc by gi.Nm 1989, cng ty Ernst & Whinney sp nhp Arthur Young ton cu to ra Ernst & Young.

Vic sp nhp Ernst & Young to ra mt cng ty vi 6.100 i tc v 2 gim c iu hnh, Ray Groves t Ernst & Whinney v William Gladstone t Arthur Young. Cc cng ty mi c thnh lp thu $ 4270000000 trong nm 1989.

Thc t vic sp nhp vo nm 1989 c bn c xem nh l mt ng thi cnh tranh thng minh, mc d mt s nh quan st cho rng vic sp nhp c th l kh khn do s khc bit nhn thc trong cc phong cch qun l, vi Ernst & Whinney v Arthur Young h thng qun l phn cp nhiu hn. loi b chng cho ln nhau to ra bi vic sp nhp v gim chi ph bin ch ca n, cng ty ct gim nhn vin ca mnh vo nm 1991 v loi b nhiu i tc. Mc d doanh thu gim nh trong cui nhng nm 1980, nhng nm 1990 doanh thu sm c gim nhng u n tng ln. Thu t qun l ri ro ca Ernst & Young v nhm dch v thng k bo him tng 7,4 % nm 1990-1991, t $ 9.500.000 n 10.200.000 $. Tng doanh thu tng t 5 t USD nm 1990 n $ 5.4t nm 1991 v 5,7 t USD trong nm 1992.

Ernst & Young c tng trng ng k trong nm 1997, mc d b nh hng bi mt v kin 4t USD co buc cng ty khng ng n i vic ti c cu ca Merry-Go-Round vo nm 1993. Tng doanh thu tng t $ 7.8 nm 1996 ln 9,1 t vo nm 1997. S tng trng ny c thc y bi tng 30 % doanh thu t vn thu v tng 18 % doanh thu thu trn ton th gii, mt lnh vc m Ernst & Young dn u Big Six. Cng ty cng y mnh hiu qu ca n vo nm 1997, nng cao thu nhp tnh trn mi nhn vin l 10%/nm, n 238.360 $. Doanh thu tip tc tng ngon mc trong nm 1998, t 10900000000 $, tng gn 20 % Dch v

EY c bn dng dch v chnh v chia s doanh thu trong nm 2010: Bo him(47%): bao gm ti chnhkim ton(li bo m), v gian ln tra & Dch v tranh chp. Dch v t vn(17%): bao gm bn dng: thng k bo him, ri ro CNTT v m bo, ri ro, v hiu sut ci thin. Thudch v(27%): bao gm kinh doanh Tun th thu, vn con ngi, gin tip thu, quc t dch v thu Thu, K ton & Dch v t vn ri ro, giao dch thu. Dch v t vn giao dch (TAS)(9%): bao gm thng mi, bt ng sn, ti chnh v thuthm nh,sp nhp v mua li, m hnh nh gi, kinh doanh, ti c cu doanh nghip v dch v tch hp.III. Price Water coopers(PWC)PricewaterhouseCoopers

LoiThnh vin cng ty c cu trc php l khc nhau

C hai cng ty M v Anh: hp tc trch nhim hu hn


c thnh lp1849 (London)

Tr s chnhLondon,Vng quc Anh(Ton cu)New York City,New York(Hoa K)


Ch chtDennis Nally(Senior Partner)

Sn phmm boT vn thuT vnT vn ti chnhThng K Bo HimPhp l

Doanh thu


Nhn vin161.000

Websitepwc.com

Bui u lch sNm 1998, Price Waterhouse Coopers sp nhp vi Lybrand hnh thnh Cng ty PricewaterhouseCoopers ( PwC) n lc t c mt quy m m c th a cng ty n mt v th mi .K t khi PwC chu trch nhim kim ton cho phn ln ca cc cng ty ln nht th gii, PwC chu p lc ngy cng tng. trnh xung t v li ch, PwC khng cung cp dch v t vn cho khch hng kim ton ca mnh. iu ny bt u gii hn th trng tim nng ca n.

Dch vPricewaterhouseCoopers cung cp ba dng dch v chnh: Dch v bo him T vn thu(thu quc t lp k hoch v tun th php lut thu a phng, t vn ngun nhn lc, vgi chuyn nhng) T vn- ch yu l hot ng t vn bao gm chin lc, hiu sut ci tin, giao dch dch v, kinh doanh phc v, Ti chnh doanh nghip, doanh nghip thm nh gi, v qun l khng hong trong nhiu lnh vc chuyn mn nh k ton,thng k bo himt vn.IV. DeloitteDeloitte

Loicng ty t nhn


c thnh lpLondon, Anh,Vng quc Anh (1845)

Ngi sng lp (s)William Welch Deloitte

Tr s chnhNew York City, New York,Hoa K


Ch chtJohn P. Connolly(Ch tch)James Quigley(CEO)

Dch vKim tonT vnT vn ti chnhThuRi ro doanh nghip

Doanh thuUS $26600000000(2010)

Nhn vin170.000(thng tm 2010)

WebsiteDeloitte.com / ton cu

Bui u lch s

Nm 1952 Deloitte sp nhp vi Haskins & Sell hnh thnh Deloitte Haskins & Sell.Nm 1989 Deloitte Haskins & Sell ti M sp nhp vi Touche Ross M hnh thnh Deloitte & Touche.

Dch v

Kim ton: Cung cp cho cc t chc cc dch v k ton truyn thng v dch v kim ton, cng nh cc dch v trong qun l ri ro doanh nghip,an ninh thng tin v bo mt, cht lng d liu v tnh ton vn, ri ro d n, qun l lin tc kinh doanh, kim ton ni b v CNTT kim sot m bo. T vn: Gip khch hng bng cch cung cp dch v trong cc lnh vcng dng doanh nghip,tch hp cng ngh,chin lc v hot ng,vn con ngi, vthi gian ngn-gia cng phn mm. T vn ti chnh: Cung cpdch v t vn ti chnh doanh nghipbao gm c tranh chp, c nhn v thng miph sn, php l, xem ti liu, v nh gi. Thu: Gip khch hng tng gi tr ti sn rng ca mnh thc hin vic nh gi chuyn nhng v cc hot ng v thu quc t ca cc cng ty a quc gia, gim thiu ngha v thu ca h, thc hin h thng my tnh thu, v cung cp t vn ca nhng tc ng v thu ca quyt nh kinh doanh khc nhau. Cc dch v khc: cung cp cc dch v chuyn ngnh cho cc khch hng trong cc lnh vc quc t chun mc bo co ti chnh (IFRS), khch hng nTrung Quc, Nht Bn, v cc quc gia khc.V. Arthur Andersen1. Khi qut

LoiTrch nhim hu hn i tc

Cng nghipK tonDch v chuyn nghipThuT vnGiy php ca K ton Cng chng hng u vo nm 2002

c thnh lp1913

Tr s chnhChicago,Illinois,M

Sn phmDch v chuyn nghip

Doanh thuUS $9300000000 (nm 2002)

Nhn vin200 vo nm 200785.000 (nm 2002)

Websitewww.andersen.com

Nm 1913, Arthur Andersen v Clarence Delaney, c hai u tPrice Waterhouse, mua li Cng ty kim ton Illinois v thnh lp Andersen, Delaney & Co sau i tn thnh Arthur Andersen & Co.

Doanh thu mi nm(triu USD)

ngun: thng co bo ch ca cng ty2.Danh tingAndersen, tng lnh o cng ty cho ti nm 1947 khi ng cht, l mt ngi theo ui cc chun mc c bit cao trong ngnh kim ton k ton. L mt biu trng v tnh trung thc, ng cho rng trch nhim ca kim ton vin l v li ch ca nh u t ch khng phi l ban gim c ca khch hng. c nhiu trng hp Andersen chu mt khch hng ln ch khng k xc nhn cho cc bo co khng chnh xc. Ngi k nhimLeonard Spacektip tc nhn mnh vo s trung thc ny. Trong nhiu nm, khu hiu ca Andersen l "Think straight, talk straight."

Ti thp k 80, cc chun mc trong ngnh b gim do cc cng ty kim ton c gng cn bng gia cam kt c lp v pht trin dch v t vn. Andersen cng khng l ngoi l. B phn t vn ca Andersen pht trin nhanh ti mc tr thnh doanh thu chnh v cc gim c kim ton c khuyn khch tm kim c hi cho t vn t cc khch hng kim ton hin hu. Ti cui thp k 90, Andersen tng gp ba doanh thu trn c phiu.

3.Andersen Consulting v AccentureB phn t vn nhanh chng tr nn quan trng vo thp k 70 v 80 vi tc tng trng nhanh hn rt nhiu so vi cc b phn chn mui nh k ton, kim ton v thu. T l tng trng chnh lch dn ti cc gim c t vn cho l h khng nhn c phn xng ng trong li nhun ca cng ty v v th bt u xy ra rn v ngy cng ln.

Nm 1989, Arthur Andersen vAndersen Consultingtr thnh hai cng ty c lp caAndersen Worldwide. Andersen tng cng s dng dch v k ton kim ton tm kim khch hng cho Andersen Consulting c li nhun hp dn hn.

Hai cng ty vn c xung t trong sut thp k 90. Andersen Consulting thu c li nhun khng l trong thp k ny. Tuy vy, cc nh t vn vn chuyn tin ngc li cho Arthur Andersen. Nm 2000, Kt lun caPhng thng mi quc tcho php Andersen Consulting tch thnh cng ty c lp hon ton v phi tr 1.2 t la M cho Arthur Andersen v Andersen Consulting cng khng c s dng tn Andersen na. V vy, Andersen Consulting i tn thnhAccenturevo ngy 01 thng 01 nm 2001.

C. Enron scandal Arthur Andersen bin mtI. Vi nt v Enron:

Tin thn ca Enron l cng ty Kh t nhin min Bc, thnh lp nm 1932 ti Omaha, Nebraska. Nm 1979, cng ty t chc c cu li tr thnh Internorth of Omaha. Nm 1985, trn c s sp nhp hai cng ty Houston Natural Gas v Internorth of Omaha, i tn cng ty thnh Enteron (rut), vi tng l b phn khng th thiu trong qu trnh tiu ha. Nhng ci tn ny nhanh chng c rt gon li ch cn Enron khong nm 1990.

Nh nhng quy nh mi v t do ha th trng nng lng M trong thp nin 90, h lt xc t mt hng lm n m nht thnh tp on c th thay i s cn bng trong lnh vc kinh doanh nng lng. Lut chnh sch nng lng nm 1992 buc cc cng ty nh phi m ca ng truyn ti in cho h thng phn phi ca Enron. Ngoi ra, Enron kim rt nhiu tin t vic mua bn trn th trng nng lng. Trn thc t, h ch l nhng nh bun sp xp hp ng gia ngi mua v bn ri ly tin hoa hng. Trong tay Enron, th trng nng lng ngang hng vi mt s u c ti chnh. Hng ny xy dng nhng nh my tr gi hng triu USD khp th gii nhng ch s hu chng khi gi nng lng ln ngi, khi gp kh khn th bn ngay lp tc. Nh hot ng ti chnh thun li, Enron vn sang cc mt hng nh giy, nc, nha, kim loi v phng tin vin thng.

Nm 2000, Enron l mt trong 7 cng ty M c doanh s hn 100 t USD, li nhun ln ti 10 t USD. H thng thng tin i chng, in hnh l tp ch Fortune lun nh bng Enron l cng ty c nhiu tim nng nht vi s vn kinh doanh 63 t USD. Ti thi im xy ra v b bi nm 2001, Enron nm trong tay c s vt cht k thut cc k gi tr, hot ng ti trn 30 quc gia trn th gii (trong c Vit Nam), giao dich vi hn 30 sn phm khc nhau, s hu 38 nh my in, gn 60 vn km ng ng dn du v kh t, hng lot cc cng ty con v cc ngnh kinh doanh khc nh giy, thp, ha du, nha

S pht trin ca Enron

19852000

S lng nhn vin1507618000

Cc nc c hot ng 4Trn 30

Ti sn (t la)1233

nh gi (Forturn 500)Khng c18

II. Du hiu v din bin ca v b biNm 2000

Thng 3: CEO Enron,Kenneth Layb co buc gian ln bo co hng nm nm 1999. Jeffrey Skilling, gim c iu hnh (COO) ca Enron b co buc c du hiu gian ln choArthur Andersen LLPv d liu ti chnh nm 1999. Thng 8, gi c phiu Enron leo cao mc k lc: 90$/c phiu Thng 8 v thng 11, K. Lay tip tc b co buc gian ln bo co ti chnh hng qu cho qu II v III nm 2000.

Nm 2001

T ngy 22 25 thng 1, COO Enron, J. Skilling lin tc a ra cc yu cu gian ln cc bo co ti chnh nhm di gt cc nh u t.

6 2, Enron c tp ch Fortune bnh chn l mt trong nhng cng ty sng to nht ti M ln th 6 lin tip.

5 5, gi c phiu Enron ng ca l 59,78$

23 7, gi c phiu Enron tip tc st gim cn 47$, gy mt lng tin nghim trng cho cc nh u t.

14 8, v l do c nhn, Skilling t chc. K. Lay tuyn b Tuyt i khng c vn k ton, khng c vn kinh doanh, khng c vn d tr, khng c vn che du s tht 15 8, Sherron Watkins, mt ph ch tch pht trin ca Enron, pht hin ra cc sai phm k ton ca cng ty v gi th n cho K. Lay.

16 10: Enron cng b l qu th ba l $ 618,000,000. 31 10, y ban chng khon v hi oi M (SEC) bt u m cuc iu tra chnh thc v k ton ca Enron v cc i tc.

Arthur Andersen, cng ty kim ton ca Enron, tip tay cho n bng cch tiu hy cc ti liu lin quan n sai phm.

Gi c phiu Enron tt dc khng phanh, ch cn khong 0,6$/ c phiu.

8 11, Enron cng b n phng i li nhun bng cch $ 586,000,000 trong nm nm. SEC yu cu cc nhn vin Arthur Andersen c lin quan n Enron hu ta. 2 12, Enron thng bo ph sn.

Nm 2002

9 1, B T php Mxc nhn bt u mt cuc iu tra hnh s v ph sn Enron. 10 1, Arthur Andersen tha nhn hy ti liu ca Enron, t thng 9 n thng 11. 3 5, Enron xut thnh lp mt cng ty mi tm gi lCng ty Nng lng OpCo.Nu c chp thun, OpCo s c ti sn ct li ca Enron, bao gm 15.000 dmng ngti sn, 75.000 dm ti sn phn phi, 6.700 megawatt, v 12.000nhn vin.

Nm 2003

11 7, Enron xut k hoch c cu li cng ty.

Nm 2004

6 1, Ta n New York ph duyt xut c cu li ca Enron. Theo k hoch ny,ch ns nhn c $ 11000000000 bng tin mt v chng khon. 11 2, J. Skilling b bt vi 35 ti danh gian ln, giao dch ni gin,

7 7, cu CEO Kenneth Lay b truy t bi Ta n Hoa K.Nm 2005

Cc Ta n ti cao phn quyt v mt l thuyt Andersen min ti tip tc hot ng. Tuy nhin thit hi m v Enron mang n khin cho n khng cn c th hot ng c na k c vi quy m hn ch.III. Hu qu

1. Enron Nhng ngi chu thit hi nng n nht chnh l cc c ng v nhn vin ca cng ty.

- Gi c phiu ca Enron ln n nh cao 90 la vo thng 8/2000. Mt nm sau , vo thng 10/2001 cng ty thng bo l 638 triu USD trong qu 3/2001 v gi tr vn c ng gim 1,2 t USD. D kin cc ch n s thu hi c 1/5 s tin 74 t USD ca h.

- 17.000 nhn vin ca Enron s mt tin hu tr ca h. Tuy Enron tuyn b dnh ring 200 triuUSD chuyn trch nhim lng hu sang cc cng ty bo him, chnh ph cho bit s tin ny chc chn khng .

- Cc c ng s mt ton b gi tr c phiu.

- Ti sn ca Enron c em bn u gi tr n, thu c khong 11 t.

Gi tr c phiu Enron t 23-8-2000 n 11-1-20022. ArthurAndersenNgay sau khi b kt ti, Andersen lp tc phi i mt vi hng lot v kin khc, vi tng s thit hi ca khch hng ln ti 300 t USD.

Andersen ph sn, hng lot cc cuc thng lng mua bn din ra. KPMG ng thu np 23 chi nhnh " ngoi nc M" ca Andersen vi ci gi r mt l 284 triu USD nm 2002. Andersen Vit Nam c KPMG mua li vi hp ng trong c iu khon m bo vic lm cho ton b nhn vin hin c ca Andersen Vit Nam.

Mt trong ng i gia l Ernst & Young chim c phn ln nhng khch hng v chuyn gia ca Andersen M.

Cc cng ty nh hn cng kim c phn chia. Cng ty t vn Hitachi Consulting ca Nht thu li 400 chuyn gia ca Andersen, mt trong s n nay tr thnh Tng Gim c ca Hitachi Consulting.

l kt cc ca Arthur Andersen, mt cng ty kim ton hng u th gii, vi 85.000 chuyn gia v 89 nm lch s, n nay ch cn khng y 200 ngi, ch yu hu kin trong cc v kin ca c ng trong cc cng ty khch hng trc y.

IV. Nguyn nhn1. S lm dng SPE v cc giao dch ni bSPE (Special Purpose Entity) l cc cng ty con c Enron thnh lp ra ng tn ti sn, ng thi gnh chu v c lp cc ri ro ti chnh.

V d, khi Enron pht trin thm ng ng, cng ty c th lp ra mt SPE. n v SPE ny s lm ch ng ng v th chp ngay ng ny vay tin xy dng. Enron vn c s dng ng ng ny v ly doanh thu t ng ng thanh ton cho ch n. Theo cch ny, bng cn i k ton ca cng ty khng th hin c ti sn (ng ng) ln trch nhim n tng ng.

Mc d cc chuyn gia cho rng mt cng ty c n bn hay nm i tc nh vy l qu nhiu. Nhng s lng cc SPE ca Enron tng ln trong nhiu nm. Vo thi im sp , Enron c n 900 SPE.

Cc SPE chnh c hnh thnh bi Enron t nm 1997 chng hn nh Chewco, LJM1 v LJM2 cc cng ty ny gip Enron dnh c nhiu mc tiu k ton c bit.

1.1 Che du n trn bng cn i k tonEnron s c gng chuyn n v cc ti sn c lin quan n mt trong nhng SPE. Mc ch chnh ca SPE trong trng hp ny l cho cc SPE vay vn v khng hin th cc khon n ny trong s sch ca Enron

1.2 Thi phng doanh thu v li nhun

Enron bn ti sn cho cc SPE vi gi c thi phng ln to ra li nhun gi to. Cng ty cng mua qua bn li vi SPE tng doanh s v gim bt mc dao ng ca li nhun.

V d: Trong thng su nm 2000 Enron bn cho LJM2(mt trong nhng SPE ca Enron) mt loi si en vi gi 100 triu USD, nhng thc s n ch c gi tr khong 33 triu USD. Vic mua bn c thc hin ti mt mc gi tng cao, cho php Enron ghi mt mc li nhun $ 67.000.000 v thng mi.

Enron cng c s dng "Sham Swap".C hot ng Sham Swap khi hai cng ty trao i ti sn ghi doanh thu v trnh mt khon thua l.Trong trng hp ny li nhun s c chia thnh hai loi.Mt l li nhun c thm vo bo co ti chnh ca Enron v hai l li nhun c thm vo qu d phng. Qu ny c th c s dng che du thua l. Nghip v ny ca Enron cho php h tng gi tr ca ti sn v giao dch trong khi ri ro bn cht tht s ca h b che khut.

Che du cc ti sn hat ng khng hiu qu: Enron dng cc phn ln cc SPE cho mc ch ny.

V d: Enron chuyn cc khon u t km hiu sut nh Rhymths Netconnections cho cc SPE do bt k s st gim tip theo trong gi tr ca nhng ti sn ny s khng c cng nhn trn bo co ti chnh ca Enron.

Nm 2000 v 2001 Enron cng c th n du khon thua l khong 1 t USD km hiu qu cho cc SPE

Qun lcc khon thu nhp-Bo codoanh thu v li nhun khimong mun. Nghip v k ton ny t c khi Enronc cc giao dch phc tpvi ccSPE tn tui nhBraveheart,LJM1vChewco.V d,Enronc thchuyn nhnghp ngkinh doanh ludiviBlockbusterVideocho mt SPE SPE ny t c doanh thu111USD triu.Ngoi cc nghip v trn, Enron to ra quan h i tc vi mt s ngn hng, mt trong s ny l jp morgan v Citigroup.Cc t chc ti chnh phi hp vi cc cng ty nng lng ( ph sn hin nay) thc hin cc mnh khe ti chnh, cc tha thun cho php Enron thi phng li nhun ca mnh, che giu cc khon n ang pht trin v y gi c phiu ca n cao hn v cao hn.Cng vi nhau, cc ngn hng v cng ty mi gii huy ng cho Enron t nht l 6 t ng thng qua cc cc khon n hoc pht hnh c phiu bn cho nh u t khng nghi ng t nm 1996 n nm 2001.Mt khon tin khong 4t USD c a vo cc SPE ca Enron nh Jedi, Chewco v LJM1 v LJM2.Cc giao dch thng c sp xp vi vng vo cui nm trn giy t m khng tun th cht ch cc chun mc trong k ton.Cc ngn hng thu c "hng trm triu USD t hoa hng bo lnh v ph t vn cng nh t cc mc li sut tng cao khi h tnh ph cho cc khon vay ca Enron.2. Phn ng dy chuyn

D cho ch c rt t vn ch s hu nhng cc SPE c th vay ngn hng vi hai l do. Th nht, cc ch n tin tng l Enron k hp ng s dng ti sn ca SPE nn hot ng ca SPE c bo m. Th hai, h tin l Enron bo lnh ri ro cho cc khon vay ca SPE.

Bn thn Enron cng i vay pht trin m rng. Nhng mt cng ty khng th vay qu nhiu do cc iu khon hn ch ca ch n. Enron sng to ra mt xo thut hp php trong Enron, SPE, v cng ty JP-Morgan dng cc hp ng hon chuyn lm cho n di hn c th hin trn bng cn i nh trch nhim chng khon.

Ch yu Enron s dng uy tn ca mnh bo lnh vay n cho SPE nhng chnh n cng chuyn cc khon thua l ca mnh sang SPE. V vy qua thi gian trch nhim n ca SPE cng tng, m li khng c kh nng chi tr. Thm vo l trch nhim n ca chnh bn thn Enron. iu ny y Enron vo hon cnh mt kh nng thanh ton nghim trng.

V vy mt khi cc bo co ti chnh khng hp php ca Enron c cng khai th ko theo ton b cc trch nhim n lin quan n Enron cng b phanh phui. Thc t ny dn n phn ng dy chuyn, s sp ca ton b h thng gia Enron v cc SPE.

3 Vn k tonC rt nhiu nhng tranh ci xung quanh vn k ton Enron.Thc t l vo khong thi im 2001 vn cha c cc quy nh v bo co hp nht. Lc quy tc k ton da trn nguyn tc 3% iu ny c ngha l nu cc cng ty con c t nht 3% vn thuc s hu ca tp on th s khng cn phi thc hin cc bo co hp nht. T l ny c coi l qu thp. Thm vo nu c phn ca Enron ch di 50% tng c phn ca SPE, s sch ca Enron khng phi th hin ti sn v trch nhim n ca SPE. Enron li dng k h ny cng vi cc SPE thao tc cc nghip v trn bo co ti chnh ca mnh thi phng doanh thu v li nhun che du thua li. Trong khi thc t th phn ln u l cc giao dch ni b.

V hn th Enron c n 900 SPE nhng hu ht u t cc nc u i thu hay d di v lut k ton. Enron s dng nhng SPE ny thao tng cc bo co ti chnh, che giu cc nh u t nhng thng tin l ra phi cng b, v khai thc cc khc bit v lut k ton ti chnh cng nh lut k ton thu.

4. Lin minh k ton kim ton Enron Athur AdersenVn ny s c lm r trong phn VV. Vai tr ca Athur Andersen trong cu chuyn EnronNguyn nhn quan trng nht trong v tai ting Enron chnh l vic thi phng doanh thu v li nhun cng ty, che du thua l. Vic lm ny ca Enron khng th thc hin c nu khng c s thng ng ca Athur Andersen, cng ty kim ton ca Enron lc by gi. Nhng hot ng ti chnh ca Enron u c da trn s thit k v vn hnh ca iu m nhiu nh phn tch t tn l "nhng lin minh ma qui". Mt mng li chng cht quan h gia Enron, mt s quan chc chnh ph v c bit l Cng ty kim ton Arthur Andersen gip cho Enron.

Mi quan h gia Andersen vi khch hng khng ch l t vn v kim ton m cn l ngun cung cp lnh o ti chnh. K ton trng Richard Causay ca Enron - Kin trc s thit k ra h thng la di c ng- nguyn l ngi ca Andersen. Gim c Ti chnh ca Enron trc Andrew Fastow l Jeffrey McMahon nguyn cng t Andersen chuyn sang.

im l th l Andersen k hp ng lm t vn cho Enron, sau chnh mnh li ng vai tr kim ton xc nhn nhng bo co ti chnh ca Enron. Ph t vn v kim ton u l nhng con s khng l. V d, nm 2000, ph t vn l 27 triu USD v ph t vn l 25 triu USD

Tng gim c iu hnh Arthur Andersen, ng Joe Berardino tha nhn h phm sai lm nghim trng. Tuy khng nh rng Arthur Andersen lm tt c hn ch thp nht kh nng v ca Enron, nhng h li hy hu ht ti liu c lin quan n v vic, ngay c khi y ban Chng khon m cuc iu tra.

y khng phi l ln u tin Andersen gp rc ri. Nhng tt c cc ln rc ri trc, Andersen u thot ra bng cch chi tin "dn xp" vi bn nguyn n. Lut php M cho php bn b n chi tin dn xp cc v kin dn s trong khi vn khng nhn li. Nhng n v Enron th Andersen khng cn c th dn xp, v y l v n hnh s.

Ngoi cc li nh khng pht hin c nhng bt thng trong h s k ton ca Enron, gip Enron ni danh trn th trng trong khi thc cht ang thua l nng.. th Andersen b buc mt ti hnh s nghim trng l c cn tr cng vic iu tra thng qua vic tiu hy hng ngn ti liu c lin quan n Enron.

Li bo cha duy nht ca Andersen l vic tiu hy ti liu ch l "quy trnh bnh thng" v cng ty vn lu gi nhng ti liu mc ti thiu theo lut nh. VI. Bi hcNgoi nhng nguyn nhn v t chc ti chnh, k h trong lut doanh nghip, lut chng khon b Enron tn dng th mt cu chuyn na cng c t ra l o c kinh doanh kim ton.

Chng ta bit rng, Khi mt ngi dng 90.000 la mua 100 c phiu ca Enron, sau vi thng ton b s c phiu ny bn c 10 la, anh ta phi t hi iu g xy ra?

Th nht, anh ta mua theo phong tro ca th trng m khng nhn vo bo co ti chnh ca cng ty.

Th hai, d nhn vo bo co ti chnh th mt ngi bnh thng cng khng c k nng c hiu.

Th ba, d ngi thng c c hiu th cng b cc chuyn gia ti nng nh Andrew Fastow nh la bng nhng th thut ht sc tinh vi.

Th t, c nhng ngi chu trch nhim gip ngi dn c c thng tin chnh xc ra quyt nh u t chnh xc, nhng nhng ngi ny khng lm ht trch nhim ca mnh.Quay tr li cu chuyn, c nhng du hiu bo trc, nhng li nhun khng l lm m mt cng ty kim ton. Thng 1/2001, mt nhn vin kim ton ca Andersen cc lc phn i phng php k ton ca Enron. Vi tun sau, nhn vin ny b Andersen chuyn sang b phn khc theo ngh ca Enron. Mt nhn vin ca Merrill Lynch (cng ty nh gi xp hng chng khon) xp hng c phiu ca Enron vo loi khng c trin vng. Nhn vin ny b sa thi ngay sau .

Hi ng nh chun k ton ca M ra mt chun k ton, trong Enron v Andersen s khng th che mt c ng. Nhng chun ny khng c thng qua.

Ch tch y ban Chng khon M, ng Arthur Levitt, cc lc phn i vic mt cng ty va lm t vn va lm kim ton cho mt khch hng. ng thc y vic ban hnh lut cm cng ty kim ton lm t vn. Nhng lut ny cng khng c thng qua.

V phn mnh, c l cc cng ty t vn kim ton s phi xt n mt chun o c mi. T trc n nay, trc bt k mt yu cu no ca khch hng, thay v ni "khng", h ni " chng ti gip qu v lm iu ".

Ngoi ra mt iu na cn c cp n l vn tn trng nguyn tc c lp ca kim ton vin i vi cc cng ty c kim ton. Cc nhn vin k ton cp cao ca Enron ch yu u c chuyn t Andersen sang, thm vo Andersen vi phm nghim trng nguyn tc c lp trong kim ton khi va cung cp cc dch v t vn va cung cp dch v kim ton cho Enron.

Nu khng c nhng sai phm mang tnh cht nghim trng , chc chn Enron khng th tin hnh cc sai phm ca n trong thi gian lu n vy, quy m v thit hi ca v vic khng n mc khng l nh k trn.

Nh vy k t nm 2001 trn th gii ch cn tn ti 4 i gia kim ton Big4: KPMG, PwC, Deloitte, Ernst & Young.

D. S pht trin ca Big4 hin nay- Kim ton VNBig4 hin naySau mt thi gian tng trng doanh thu vt bc lin tc t nhng nm 2000 n nm 2008, tng doanh thu quy i ra USD ca Cc hng Big 4 nm 2009 gim 7% so vi nm 2008. Doanh thu quy i ra USD ca Deloitte gim -5%, ca Ernst & Young v PricewaterhouseCoopers gim -7%, v ca KPMG gim ti -11%.Trong nm 2010, tnh hnh c ci thin ng k, tng doanh thu quy i ra USD ca Cc hng Big 4 t 95 t USD, tng 1,4% so vi 94 t USD t c nm 2009. Doanh thu quy i ra USD gim -0,9% i vi Ernst & Young, tng 1,5% i vi PwC, tng 1,8% i vi Deloitte v 2,6% i vi KPMG - hng c tc tng trng doanh thu cao nht. Doanh thu ca KPMG cng tng trong c ba lnh vc hot ng ca mnh v thu hp khong cch v vi E&Y. E&Y l hng duy nht c doanh thu ton nm gim, mc d hng ny cng b rng trong su thng cui nm ti kha, hng c nhng tin trin tnh cc, c bit trong lnh vc T vn Qun tr Ri ro va T vn Giao dch.Deloitte tr thnh mt hin tng ni bt trong nm 2010, vi mc tng trng 1,8%, vt qua PricewaterhouseCoopers vi mc tng trng 1,5% ginh v tr ng u v tr thnh hng k ton kim ton ln nht th gii. Trong nm 2009, doanh thu ca PwC hn Deloitte mt mc rt nh, nhng doanh thu ca Deloitte nm 2010 (26,578 t USD) li cao hn doanh thu ca PwC nm 2010 (26,569 t USD), mt mc nh (9 triu USD) nhng l con s rt quan trng. E&Y chim v tr th 3 vi doanh thu 21,3 t USD, v KPMG gi v tr th 4 vi doanh thu thp nht trong Cc hng Big 4 l 20,6 t USD, nhng thu hp c khong cch so vi E&Y.

Doanh thu- Nm 2010 nh du s tr li ca tc tng trng va phi i i vi s phc hi ca nn kinh t ton cu.

- Sau khi gim 7% trong nm 2009, tng doanh thu ca Cc hng Big 4 tng 1,4% trong nm 2010, nh s phc hi ca nn kinh t ton cu.

- Cc hng kim ton ln ny cng b mt vi con s ln trong nm 2010, tng doanh thu ca h l 95 t USD, mt con s gy chong ngp. (Biu 1)

- Cu chuyn ln ca nm 2010: Deloitte vt qua PwC ginh v tr dn u v tr thnh cng ty kim ton ln nht th gii. Mc chnh lch doanh thu - ch l 9 triu USD.

- T l tng trng kp hng nm (CAGR) ca tng doanh thu ca Cc hng Big 4 tng 14% t 2004 n 2008 v 8% t 2004 n 2010.

Kt qu hot ng nm 2010Nhn chung, kt qu ca Cc hng Big 4 t c mc k vng. KPMG c tc tng trng cao nht. E&Y l cng ty duy nht c doanh thu b st gim.

T USD2007200820092010

Deloitte23.127.426.126.6

E&Y21.123.021.421.2

KPMG19.822.720.120.7

PwC25.128.226.226.6

Tng doanh thu89.1101.393.895.1

PricewaterhouseCoopers PwC- Doanh thu PwC tng 1,5% trong nm 2010, nhng khng duy tr v tr l hng cung cp dch v chuyn ngnh ln nht th gii.

- PwC cho bit sau bc khi u chm chp, hot ng tng th c ci thin nht qun hn theo tin trnh ca nm ti kha.

* Deloitte- Deloitte cho bit khi lng cng vic tng so vi nm trc, trong khi mc ph vn cn b hn ch do cc iu kin kinh t kh khn.

- Doanh thu ti khu vc Chu Thi Bnh Dng tng 8.5%. y l khu vc c mc tng trng cao nht trong su nm lin tip.

- Hot ng kinh doanh n tng ny gip Deloitte vt qua PwC v tr thnh Hng ln nht trn th gii.

* Ernst & Young- Ernst & Young l cng ty duy nht c doanh thu gim t nm 2009 n nm 2010

- Doanh thu ca Ernst & Young hi phc trong na sau nm 2010, tng 5,3% tnh theo ng USD.

- Ernst & Young thc hin mt thay i quan trng lin quan n phng php bo co doanh thu trong nm 2009, th hin doanh thu tng hp, khng phi doanh thu hp nht.

- Theo phng php hp nht nm 2008, doanh thu ton cu ca Ernst & Young t 24.5 t USD v c iu chnh xung 23 t USD theo phng php lp bo co mi.

* KPMG- Doanh thu ca KPMG gim nhiu nht t 2008 n 2009 v t mc tng trng cao nht t nm 2009 n 2010.

- Nm ti kha ca KPMG kt thc vo thng 9/2010, v nh c thm mt vi thng kinh doanh trong s tng trng ton cu.

- KPMG l cng ty duy nht bo co t l tng trng tch cc ca tt c ba khu vc - Chu M, Chu u v Chu .

Phn tch c hi vic lm

+ Hn 610.000 nhn vin ang lm vic cho cc hng Big 4 trn ton th gii

+ Trong nm 2010, chng ti c tnh ch c khong 34.000 Partners lm vic ti cc hng ca Big 4, vi 460.000 chuyn gia

Kt lun:+ Nm 2010 nh du tc tng trng n nh tr li v nn kinh t v m ton cu vo thi im ny ang to thun li cho Cc hng Big 4.

+ Na cui ca nm ti kha 2010 c s tng trng tt hn. Tt c cc hng c nhng ci tin mnh m thng qua na cui nm 2010.

+ Trong nm 2011, chng ti nhn nh tng trng li nhun ca Cc hng Big 4 u tt hn, nhiu kh nng tng mc 4% ti 7%.

+ i vi nm 2011 v xa hn na, chng ta c th thy mt s tng trng v doanh thu mt cch vng chc, mc d ngi ta vn cn tranh ci v vic liu mt vi nm ti c t c mt chui tng trng hai con s hay khng.

+ 2011 cng s l mt nm th v quan st bt k thay i trong bng xp hng bn hng Big 4: PwC liu c th ginh li v tr trc Deloitte hay khng, v liu khong cch gia E&Y, KPMG c thu hp hn na khng.

Chng ta c th thy danh sch thng k cc khch hng trung thnh vi hn 50 nm ch s dng dch v ca mt cng ty kim ton.Khch hngCng ty kim tonKim ton t nm

Procter & GambleDeloitte1890

Goodyear Tyre & RubberPricewaterhouseCoopers1898

RadioshackPricewaterhouseCoopers1899

Manulife FinancialErnst & Young1905

W.R. GracePricewaterhouseCoopers1906

BemisPricewaterhouseCoopers1907

BPErnst & Young1908

General ElectricKPMG1909

Dow ChemicalDeloitte1910

American ElectricDeloitte1911

II. KIM TON VIT NAM

1. Hnh thnh kim ton Vit NamNgnh kim ton c lp ln u xut hin ti Vit Nam vi s thnh lp ca hai cng ty kim ton Cng ty kim ton Vit Nam (VACO) v Cng ty dch v t vn ti chnh k ton v kim ton (AASC) trc thuc B Ti chnh trong nm 1991.

Ngy nay trong xu th hi nhp quc t, cng vi s i mi, pht trin ca nn Ti chnh quc gia, vic hnh thnh v pht trin hot ng Kim ton c lp va l i hi ca nn kinh t th trng theo nh hng x hi ch ngha v cng l b phn cu thnh quan trng ca H thng cng c qun l v m nn kinh t - ti chnh gp phn tch cc vo cng cuc pht trin nn kinh t x hi. Hot ng kim ton c lp Vit Nam ra i nm 1991 v ngy cng th hin vai tr quan trng trong nn kinh t. Nu nm 1991 ch c 2 cng ty kim ton c lp v 15 nhn vin th n nay c nc c 136 cng ty vi hn 5 nghn nhn vin, cung cp hn 20 loi dch v ngh nghip cho khch hng.T 11/7/1994 Kim ton nh nc Vit Nam c chnh thc thnh lp theo ngh nh 70/CP ca chnh ph vi chc nng xc nhn tnh ng n, hp l ca ti liu, s liu k ton, bo co quyt ton ca cc c quan nh nc, cc n v s nghp, n v k ton nh nc v cc on th qun chng.

V n nm 1997 th kim ton ni b cng c ra i p ng cc yu cu v kim ton

2. Hnh thc php l ca cc cng ty kim tonHnh thc php l ca cc cng ty kim ton ti Vit Nam bao gm: Doanh nghip t nhn, cng ty hp danh, cng ty trch nhim hu hn v doanh nghip theo lut u t nc ngoi ti Vit Nam( N/133 2005/N- CP).

Kim ton l hot ng c bit ging vi ngh bc s, lut s... m khng ch c yu cu cao v chuyn mn, nghip v m quan trng hn cn l cc yu t o c ngh nghip gn vi mi con ngi v vy cc cng ty kim ton phi chu trch nhim v hn v hot ng ca n cng nh cng ty tn ti di dng i nhn ch khng phi i vn. Doanh nghip t nhn v cng ty hp danh l nhng t chc m ch s hu phi chu trch nhim v hn i vi mi hot ng ca n( lut DN 2005)v vy hon ton tha mn vi yu cu trn.Cn cng ty TNHH v cng ty CP cc ch s hu ch phi chu trch nhim hu hn da trn t l vn gp. Nhng ti Vit Nam cng ty kim ton vn c th c tn ti di hnh thc TNHH. Nguyn nhn: Cng ty trch nhim hu hn khng c quyn pht hnh c phn huy ng vn.

Vi bn cht l cng ty ng, vic chuyn nhng vn gp ca thnh vin cng ty TNHH b hn ch, cc thnh vin cng ty trch nhim hu hn khi mun chuyn nhng vn gp trc ht phi u tin cho cc thnh vin khc ca cng ty.

i vi cc cng ty 100% vn nc ngoi. Cc cng ty ny u thuc cc cng ty kim ton quc t, do vy v c cu t chc ging nh cc cng ty quc t. Tuy nhin v l cng ty c thnh lp theo lut u t nc ngoi Vit nam nn thuc hnh thc cng ty TNHH. i vi cc cng ty TNHH trong nc. Cc cng ty ny n nay qui m vn rt hn ch v cha hnh thnh hnh thc t chc r nt. Tuy vy, do hnh thc s hu t nhn, do vy gim c cng ty l ch s hu, ngi theo php lut phi c chng ch kim ton vin s chu trch nhim trc php lut i vi mi hot ng ca cng ty.

V vy v c bn cc cng ty TNHH vn tha mn c cc yu cu ni trn. iu ny cc cng ty CP khng th p ng c

3. Hot ng ca big4 ti Vit NamDELOITTE

Deloitte Vit Nam l mt trong nhng hng kim ton v t vn hng u ti Vit Nam.Ngy 7/5/2007, Cng ty Kim ton Vit Nam (VACO) l cng ty kim ton v t vn u tin v ln nht Vit Nam chnh thc cng b hon thnh vic chuyn i s hu v tr thnh thnh vin y ca Deloitte Touche Tohmatsu, mt trong bn hng kim ton ln nht th gii. Nh vy tnh n nm nay-2011- Deloitte VN hng ti l k nim 20 nm hot ng trn th trng Kim ton Vit nam (13/5/1991-13/5/2011).

Cng trong nm 2007, VACO cng b chnh thc i tn thnh Deloitte Vietnam, hin din y ca mt hng kim ton danh ting nht trn th gii ti VitNam.

Vi s kin ny, Deloitte Touche Tohmatsu cam kt lu di trong vic y mnh u t cc ngun lc v k thut, con ngi cng nhng kinh nghim quc t cng nh cam kt s em n cho mi khch hng trong nc v quc t cc dch v tt nht v kim ton, thu v t vn ti chnh doanh nghip. Cng nhn dp nay, DeloitteVietnamcng tuyn b chnh thc gia nhp Deloitte ng Nam .

Nm 2010, Deloitte a ra khon u t chin lc vi tr gi 500 triu USD, hn na qu u t ton cu tr gi 1 t USD ca Deloitte trong nm nm ti s c u tin dnh cho u t vo khu vc Chu , c bit l Trung Quc, n v ng Nam , trong c VN. Chin lc pht trin mi ca Deloitte vi tn gi Tt c nh Mt s tp trung vo nng cao cht lng dch v ca cc cng ty thnh vin ti khu vc ng Nam , bao gm chuyn giao cng ngh m hnh cung ng dch v, nhn din cc c hi kinh doanh mi trong mt s lnh vc ni bt nh IPO, lnh vc ti chnh, nng lng v khong sn; tip tc u t vo pht trin nng lc chuyn mn v nui dng ti nng.

Cc khch hng ln ca Deloitte Vit Nam: Tp on du kh Vit Nam, Tp on FPT(2009 v 6 thng u nm 2010), Tp on Vinashin, Cng ty c phn Chng khon du kh PSI, Tng cng ty CP Bo him Du kh Vit Nam (PVI), Tng cng ty c phn xut nhp khu v Xy dng Vinaconex(2009-2010), Cng ty c phn in lc Vit Nam EVN(2009).Trong lnh vc tr gip cc doanh nghip nim yt cp nht v p dng h thng qun tr cng ty, S Giao dch Chng khon Tp. H Ch Minh (HOSE) v Cng ty TNHH Deloitte Vit Nam (Deloitte) thng nht trin khai chng trnh hp tc cho giai on 2011 2013. Ngy 11/01/2011, ti Tp. H Ch Minh, HOSE v Deloitte s k kt Bn Ghi nh (MoU) vi cc ni dung lin quan n lnh vc qun tr cng ty. Ngay sau l k kt, hai Bn s phi hp t chc Hi tho Cp nht v Qun tr cng ty cho cc cng ty nim yt. Theo , chng trnh hp tc s tp trung vo lnh vc qun tr cng ty vi cc ni dung chnh nh: Cp nht v t vn cc m hnh qun tr cng ty tt nht; Ti cu trc qun tr cng ty; Qun tr ri ro; H thng kim ton, Kim sot ni b

Deloitte Vietnam lp k lc c tc tng trng cao nht trong ba nm lin tip(2005-2008), ng thi cng l doanh nghip kim ton c hiu qu hot ng cao nht nu tnh theo t trng doanh thu trn s lng nhn vin. ERNST&YOUNG

Bt u hot ng ti Vit nam t 3/11/1992. Tri qua chng ng 18 nm pht trin, Ernst & Young Vit Nam tr thnh mt trong nhng cng ty t vn kim ton hng u ti Vit Nam, vi gn 700 nhn vin gm nhiu chuyn vin n t Hoa K, chu u, Australia Singapore, Malaysia v Philippines, v cc vn phng ti H Ni, TP. H Ch Minh,Vin chn v Phnm-pnh.

Vi nhng hiu bit v kinh nghim su sc v th trng trong nc,E&Y xy dng c mt c s khch hng a dng gm nhiu ngnh ngh nh ngn hng, bo him, qun l ti sn, sn xut, thng mi, bt ng sn... Chng ti t vn cho rt nhiu doanh nghip Vit Nam c phn ha, ti c cu, mua bn doanh nghip, pht trin chin lc kinh doanh, t vn qun tr doanh nghip v qun tr ri ro. Cc khch hng tiu biu ca chng ti bao gm mt s ln cc ngn hng thng mi v cc cng ty bo him hng u, cc tp on kinh t t nhn ln v mt s cng ty nim yt c mc vn ha th trng ln nht ti Vit Nam nh Ngn hng u t v Pht trin Vit Nam, Ngn hng Nng nghip v Pht trin Nng thn Vit Nam, Ngn hng Cng thng Vit Nam, Ngn hng TMCP Qun i, Ngn hng TMCP Chu, Tp on ti chnh bo him Bo Vit, cc tp on: Tn To, Hong Anh Gia Lai, Vincom, REE...

Trong nhiu nm lin tc, E&Y lun duy tr v tr l mt trong nhng cng ty kim ton v t vn c doanh thu hng u ti Vit Nam, lin tc m rng th trng, th phn, nng cao doanh thu, tng cng ngun nhn lc v ng gp tch cc cho Ngn sch Nh nc. Bn cnh , E&Y cng hp tc tch cc vi cc c quan qun l nh B Ti chnh, Ngn hng Nh nc, Kim ton Nh nc, y ban Chng khon Nh nc cng nh cc t chc quc t, cc c quan hp tc pht trin v cc t chc phi Chnh ph nc ngoi ti Vit Nam nh Ngn hng Th gii, Ngn hng Pht trin chu gp phn tng cng nng lc qun l, lp php cho cc c quan Nh nc v gp phn vo n lc xa i gim ngho cho cng ng dn c. E&Ycng hp tc cht ch vi cc Hip hi ngh nghip, c bit l Hi kim ton vin hnh ngh Vit Nam (VACPA) v cc c s o to bc i hc nh i hc H Ni, Kinh t Quc dn, i hc Ngoi thng gp phn o to ngun nhn lc cht lng cho ngnh kim ton - ti chnh ca Vit Nam.Cng ty C phn Dc Vin ng (DVD), UBCK dn ngun tin ban u t C quan An ninh iu tra cho bit, L Vn Dng (nguyn Tng gim c kim Ch tch HQT DVD) cng mt s i tng lp ra nhiu cng ty do ngi trong gia nh v bn b ng tn lm lnh o, nhng thc cht vic kinh doanh do L Vn Dng ch o thc hin kinh doanh lng vng, to doanh thu o cho DVD; cung cp mt s thng tin khng ng thc t, nh cc hp ng c gi tr ln nhm cho bn c phiu ca DVD ra cng chng v h tr ng k nim yt c phiu DVD trn HOSE. E&Y l cng ty kim ton chu trch nhim kim ton Cng ty CP Dc Vin ng dng nh ang gp phi rc ri tng t v vic KPMG v Vinashin.

PRICEWATERHOUSES COOPERS (PWC)

Bt u xut hin ti Vit Nam 14/5/1994.

PWC ng u v doanh thu trong cc cng ty Kim ton VN nm 2006, sau l E&Y, KPMG.

Sang 2007, KPMG vt ln ng u v doanh thu, sau ln lt l E&Y, PWC v Deloitte.

KPMG

Chnh thc hot ng Vit Nam 17/5/1994.

Ngy 11/1/2007, Tp onFPTv KPMG k Hp ng kim ton Bo co Ti chnh nm 2007 v ch nh KPMG lmcng tykim ton cho cc nm ti chnh 2008 v 2009.

KPMG s kim ton cc bo co ti chnh t nm 2007 cho ton b Tp on FPT, bao gm 3 chi nhnh, 5 cng ty con, 1 trng i hc, 5 trung tm chc nng o to vkinh doanhv cc cng ty con v chi nhnh c th c thnh lp trong nm 2007. Tp on FPT cng ng thi ch nh KPMG l n v kim ton cho cc nm ti chnh 2008. Theo thng l cc bo co ti chnh c kim ton bi Big 4 s c chp nhn tc thi ti cc th trng vn nc ngoi. T khi thc hin c phn ho nm 2002, cc bo co ti chnh hng nm ca Tp on FPT c kim ton bi cc cng ty trong nc. Vic FPT ch nh KPMG, mt trong 4 cng ty kim ton ln nht th gii (Big 4) lm cng ty kim ton ca mnh, ngoi mc ch l chun b cho vic nim yt trn th trngchng khonnc ngoi, cn p ng yu cu ca cc nh u t chin lc, m bo tt nht quyn li ca c ng FPTNm 2007, Tng cng ty u t v Kinh doanh vn Nh nc (SCIC) quyt nh chn Tp on KPMG lm n v kim ton. K t khi thnh lp nm 2005 n nay, nm 2007 l ln u tin siu tng cng ty ny c kim ton c lp. SCIC c thnh lp nm 2005 vi mc ch h tr i mi doanh nghip nh nc v nng cao hiu qu s dngngun vnca Chnh ph. Hin SCIC qun l mt danh mc u t gm hn 800 doanh nghip Nh nc trong nhiu lnh vc ti chnh, nng lng, cng nghip, vin thng, vn ti, hng tiu dng nh FPT, Pacific Airlines, Vinamilk, Bo Minh, Vinaconex...

Tp on cng nghip tu thy Vinashin mi thnh lp t nm 2006 nhng t ti 2009, KPMG lun m nhim vic kim ton cng ty ny. Nm 2010, "con tu" Vinashin b mc cn, ng bn b vc ph sn do b pht hin ti chnh qu yu km, trong khi mt nm trc vn bo li 1.000 t ng. Vn ny ang khin KPMG gp nhiu rc ri.

Kt lun: Kim ton l mt hot ng khng th thiu trong qu trnh vn hnh ca nn kinh t th trng nhm nng cao cht lng thng tin, gip ngi s dng ra quyt nh thch hp. Mt nn kinh t pht trin lnh mnh vi knh cung cp vn t th trng chng khon v ngn hng i hi phi c cung cp cc dch v kim ton c cht lng cao.

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