册会计师或政府代办(如调查员)来完成的。他们或者由于涉足咨询服务而使其 专业判断受到蒙蔽,或者由于政治压力而表现为执行无力。 有人说注册会计师通过帮助客户规避法令来获得收益而使公众利益受到了 侵害。这一说法在安然余震中并不鲜闻。但这是否就意味着行业自律已失效?决 不为了保证行业自律,必须不受政治因素的影响, 同时任何准则制定机构必须拥有一定数量的非CPA成员,他们通过制定明确 的披露规则,规范事务所从业人员的工作,又或是推行审计轮换制来保护公众利 益 注册会计师必须保持其客观和独立。一个有效的限制是要求审计人员在离开 事务所的一段时间内不得在其审计客户公司就职。 注册会计师行业必须迅速有效的应对安然丑闻,但更重要的是通过有效的管 理行业自律来恢复公众信心。(感谢视野网友 robbie编译) The Face of Fraud What Does Fraud Look Like? Auditors have always been held responsible, one way or anoth er, when a financial statement on which they have opined tu rns out to be distorted by fraud In the 1960s, Billy Sol Estes pledged fertilizer tanks he d idn't have as collateral for loans he couldn't repay. He fooled the auditors by moving the tanks at night to new lo cations so that the tanks the auditors counted on Monday in Amarillo were also counted on Tuesday in Lubbock, etc. Ill egal and deceitful clearly dishonest. Creditors lost millions. Why didn' t the auditors control all locations at the same time for comprehensive count? Hindsight, of cours e is 20-20. but reason may have been because they trus ted their client. Should auditors trust anybody? Later in that decade, Four Seasons Nursing Centers recognized earnings from construction contracts on which no work had been done. Materials had been purchased and stored on the册会计师或政府代办（如调查员）来完成的。他们或者由于涉足咨询服务而使其 专业判断受到蒙蔽，或者由于政治压力而表现为执行无力。 有人说注册会计师通过帮助客户规避法令来获得收益而使公众利益受到了 侵害。这一说法在安然余震中并不鲜闻。但这是否就意味着行业自律已失效？决 不为了保证行业自律，必须不受政治因素的影响， 同时任何准则制定机构必须拥有一定数量的非 CPA 成员，他们通过制定明确 的披露规则，规范事务所从业人员的工作，又或是推行审计轮换制来保护公众利 益。 注册会计师必须保持其客观和独立。一个有效的限制是要求审计人员在离开 事务所的一段时间内不得在其审计客户公司就职。 注册会计师行业必须迅速有效的应对安然丑闻，但更重要的是通过有效的管 理行业自律来恢复公众信心。(感谢视野网友 robbie 编译) The Face of Fraud What Does Fraud Look Like? Auditors have always been held responsible, one way or anoth er, when a financial statement on which they have opined tu rns out to be distorted by fraud. In the 1960s, Billy Sol Estes pledged fertilizer tanks he d idn’t have as collateral for loans he couldn’t repay. He fooled the auditors by moving the tanks at night to new lo cations so that the tanks the auditors counted on Monday in Amarillo were also counted on Tuesday in Lubbock, etc. Ill egal and deceitful . . . clearly dishonest. Creditors lost millions. Why didn’t the auditors control all locations at the same time for a comprehensive count? Hindsight, of cours e is 20-20, but the reason may have been because they trus ted their client. Should auditors trust anybody? Later in that decade, Four Seasons Nursing Centers recognized earnings from construction contracts on which no work had been done. Materials had been purchased and stored on the j