文档介绍：第11讲 公司财务分析(2)南开大学经济学院张增伟2006-04-27主要内容1会计师组织概览1-1四大国际会计公司(BigFour)1-22005年中国会计师事务所前10强(Top10)1-32004年中国会计师事务所前10强(Top10)1-4中国的注册会计师现状2公司财务报表典型案例分析2-1上市公司常见利润操纵手法2-2上市公司操纵利润案例分析1会计师组织概览本资料来源1-1四大国际会计公司(BigFour)DTT德勤1845—DeloitteToucheTohmatsuPwC普华永道1849-PricewaterhouseCoopersKPMG毕马威1870-KlynveldPeatMarwickGoerdelerEY安永1906-Ernst&parisoninUS$BillionsPwCPricewaterhouseCoopershasbeencreatedbythemergeroftwofirms-PriceWaterhouseandCoopers&Lybrand-,esCooperBrothers1865Price,HolylandandWaterhousejoinforcesinpartnership1874NamechangestoPrice,Waterhouse&,,,RossBrothersandMontgomery1957CooperBrothers&Co(UK),McDonald,CurrieandCo(Canada)andLybrand,RossBros&Montgomery(US)mergetoformCoopers&Lybrand1982PriceWaterhouseWorldFirmformed1990Coopers&LybrandmergeswithDeloitteHaskins&Sellsinanumberofcountriesaroundtheworld1998WorldwidemergerofPriceWaterhouseandCoopers&LybrandtocreatePricewaterhouseCoopersKPMGKPMGwasformedin1987withthemergerofPeatMarwickInternational(PMI)andKlynveldMainGoerdeler(KMG),,anization'shistorycanbetracedthroughthenamesofitsprincipalfoundingmembers,&,&,,Mitchell&,inNewYorkCity,,.