文档介绍：公司财务分析
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(Big Four)
1-2 2005年中国会计师事务所前10强(Top 10)
1-3 2004年中国会计师事务所前10强(Top 10)
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
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1 会计师组织概览
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1-1 四大国际会计公司(Big Four)
DTT 德勤 1845—
Deloitte Touche Tohmatsu
PwC 普华永道 1849-
PricewaterhouseCoopers
KPMG 毕马威 1870-
Klynveld Peat Marwick Goerdeler
EY 安永 1906-
Ernst & Young
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Global parison
in US$ Billions
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PwC
PricewaterhouseCoopers has been created by the merger of two firms - Price Waterhouse and Coopers & Lybrand - each with historical roots going back some 150 years. Set out below are some key milestones in the history of both firms.
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1849 Samuel Lowell Price sets up in business in London
1854 William Cooper establishes his own practice in London, which seven years later es Cooper Brothers
1865 Price, Holyland and Waterhouse join forces in partnership 1874 Name changes to Price, Waterhouse & Co.
1898 Robert H. Montgomery, William M. Lybrand, Adam A. Ross Jr. and his brother T. Edward Ross form Lybrand, Ross Brothers and Montgomery
1957 Cooper Brothers & Co (UK), McDonald, Currie and Co (Canada) and Lybrand, Ross Bros & Montgomery (US) merge to form Coopers & Lybrand
1982 Price Waterhouse World Firm formed
1990 Coopers & Lybrand merges with Deloitte Haskins & Sells in a number of countries around the world
1998 Worldwide merger of Price Waterhouse and Coopers & Lybrand to create PricewaterhouseCoopers
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KPMG
KPMG was formed in 1987 with the merger of Peat Marwick International (PMI) and Klynveld Main Goerdeler (KMG), and their respective member firms.
Spanning three centuries, anization's history can be traced through the names of its principal founding members, whose initials form the name KPMG.
K stands for Klynveld
Piet Klynveld founded the accounting firm Klynveld Kraayenhof & Co. in Amsterdam, in 1917.
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P is for Peat
William Barclay Peat founded the accounting firm William