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發表於 2012-5-12 01:30:28
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管夷吾 發表於 2012-4-27 00:08
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I think you are both right... Relationship between auditor and client is a mutual reliant one:
1. Audit firms need clients to make money, thus, they will typically allow a small amount of "bullying" from clients. Eg. Enron- Arthur Andersen didn't want to lose huge client (ie revenue), and they allowed Enron to use questionable acct practices.
2. Client needs auditors to a lesser degree, bc there are many accounting firms out there... But like what the op said, if an auditor drops a client who is listed on stock exchange, their stock value will tank. Client cannot afford to push too much.
At the end, I don't trust unaudited numbers, and I only trust 70 percent of audited numbers. |
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