【正文】 urpose Entities (SPEs) weren’t appropriate, it would have been impossible for Andersen to make the case that they were against any specific rules. Some have suggested that one of the reasons it took so long to get plea bargains or indictments in the Enron case was because it wasn’t immediately clear whether GAAP or any laws had actually been broken. 6 A seventh element of the perfect fraud storm was the opportunistic behavior of some CPA firms. In some cases, accounting firms used audits as loss leaders to establish relationships with panies so they could sell more lucrative consulting services. The rapid growth of the consulting practices of the Big 5 accounting firms, which was much higher than the growth of other consulting firms, attested to the fact that it is much easier to sell consulting services to existing audit clients than to new clients. In many cases, audit fees were much smaller than consulting fees for the same clients, and accounting firms felt little conflict between independence and opportunities for increased profits. In particular, these alternative services allowed some auditors to lose their focus and bee business advisors rather than auditors. This is especially true of Andersen。美國(guó)證監(jiān)會(huì)的前任主席 —— 亞瑟?萊維特是這樣定義審計(jì)師的：“ 1933 年證券法規(guī)定審計(jì)師必須為大眾提供公司的準(zhǔn)確審計(jì)報(bào)告??審計(jì)師的職責(zé)是使投資者遠(yuǎn)離金融欺詐。 會(huì)計(jì)造假發(fā)生的原因 研究人員發(fā)現(xiàn)所有會(huì)計(jì)造假共通的三個(gè)要素。這些理由一般是抬高股價(jià)的需要，所有公司都在使用積極的會(huì)計(jì)實(shí)務(wù)，或者是說(shuō)這樣做對(duì)公司有好處。在這期間，很多企業(yè)看上去盈利很多，也包括了一些網(wǎng)絡(luò)公司，這些網(wǎng)絡(luò)公司也在測(cè)試一些新的商業(yè)盈利模式 （很多都是虧損的）。政 策修訂有很多好處，但是同時(shí)也會(huì)被少數(shù)人鉆了空子，使得一些舞弊行為合理化。許多首席執(zhí)行官都將注意力從管理公司轉(zhuǎn)移到了“管理”股票價(jià)格。 完美風(fēng)暴中的第五個(gè)元素是債務(wù)，并由這些不法公司充分利用和各自大量持有?，F(xiàn)有的一般原則已包含在公認(rèn)會(huì)計(jì)準(zhǔn)則的前提下，使某一特定會(huì)計(jì)處理已被禁止，不違反規(guī)則，不承受審計(jì)員和其他顧問(wèn)尋求創(chuàng)造競(jìng)爭(zhēng)優(yōu)勢(shì)可能通過(guò)識(shí)別和利用漏洞，就很難使令人信服的。在許多情況下，為同一客戶服務(wù)，審計(jì)費(fèi)用比咨詢費(fèi)用少得多，并且會(huì)計(jì)師事務(wù)所感覺(jué)以這種方式增加利潤(rùn)，獨(dú)立性和機(jī)會(huì)之間的沖突更小。舉例來(lái)說(shuō)，在安然事件中，各種各樣的商業(yè)和投資銀行除了上千萬(wàn)的貸款利息和費(fèi)用之外，從安然利潤(rùn)豐厚的投資銀行業(yè)務(wù)交易中賺取了億萬(wàn)的收入。首先，教育者沒(méi)有給學(xué)生提供足量的倫理學(xué)訓(xùn)練。這些欺詐是不尋常的。管理理論模型中的管家理論和代理理論都是蘊(yùn)含造假行為的。他這些年來(lái)的經(jīng)驗(yàn)是許多商學(xué)院校的畢業(yè)生不能從打量他們的眼神之間意識(shí)到這是一個(gè)騙局。再來(lái)看看另外一個(gè)關(guān)于總會(huì)計(jì)師的案例。雖然這些公司讓然沒(méi)有糾正或者披露有關(guān)衍生工具和特定實(shí)體的問(wèn)題，但是在事實(shí)上，對(duì)起草必要的相關(guān)法律文件起到了一定的作用。 這場(chǎng)完美風(fēng)暴的第八個(gè)因素是高管、投資銀行、商業(yè)銀行和投資者的貪婪。一些人認(rèn)為 花了這么久才讓安然公司認(rèn)罪或起訴是因?yàn)樯胁磺宄欠褚呀?jīng)打破了會(huì)計(jì)準(zhǔn)則或法律。 2021 年期間，僅 186 家上市公司，包括安然公司，菲亞公司和環(huán)球電訊，以 3680 億美元的債務(wù)申請(qǐng)破產(chǎn)。這種績(jī)效評(píng)價(jià)標(biāo)準(zhǔn)將分析師的預(yù)期目標(biāo)變成一種壓力。 完美風(fēng)暴的第三個(gè)因素是錯(cuò)位的行政激勵(lì)措施?，F(xiàn)在很清楚了，其實(shí)很多欺詐發(fā)生在經(jīng)濟(jì)發(fā)展的時(shí)期，但是經(jīng)濟(jì)增長(zhǎng)掩蓋了這些欺詐行為。 近期大規(guī)模造假事件發(fā)生的原因 以上所說(shuō)的三個(gè)因素是對(duì)財(cái)務(wù)造假發(fā)生的深入觀察。即使在強(qiáng)壓之下，主管們也認(rèn)為他們的造假行為很難被抓到或者因此受到懲罰。本文探討了財(cái)務(wù)報(bào)表審計(jì)的職責(zé)以及審計(jì)師是否應(yīng)該為會(huì)計(jì)造假負(fù)責(zé)的問(wèn)題。然而，有一些企業(yè)的員工則由于某種外界的壓力或者機(jī)遇，通過(guò)造假來(lái)粉飾企業(yè)的財(cái)務(wù)狀況。 it had spent considerable energy building its consulting practice only to see that practice split off into a separate firm (now called Accenture). Privately, several Andersen partners admitted that the surviving Andersen firm and some of its partners had vowed to “out consult” the firm that separated from them. The eighth element of the perfect storm was greed by executives, investment banks, mercial banks, and investors. Each of these groups benefited from the strong economy, the high level of lucrative transactions, and the apparently high profits of panies. None of them wanted to accept bad news. As a result, they sometimes ignored negative news and entered into unwise For example, in the Enron case, various mercial and investment banks made hundreds of millions from Enron’s lucrative investment banking transactions, on top of the tens of millions in loan interest and fees. None of these firms alerted investors about derivative or other underwriting problems at Enron. Similarly, in October 2021, after several executives had abandoned Enron and negative news about Enron was reaching the public, 16 of 17 security analysts covering Enron still rated the pany a “strong buy” or “buy”. Enron’s outside law firms were also making high profits from Enron’s transactions. These firms also failed to correct or disclose any problems related to the derivatives and special purpose entities, but in fact helped draft the requisite associated legal documentation. Finally, the three major credit rating agencies, 7 Moody’s, Standard amp。” 在過(guò)去的十年里，全世界爆發(fā)了許多會(huì)計(jì)造假事件，涉及到的公司有安然公司、世通公司、圣達(dá)特集團(tuán)、菲亞公司、帕瑪拉特公司、皇家阿霍德公司、威望迪公司以及北歐航空公司。這三要素為：（ 1）壓力；（ 2）機(jī)會(huì)；（ 3）借口。 會(huì)計(jì)造假的這三個(gè)因素是相互作用的。經(jīng)濟(jì)在擴(kuò)張，投資在加大。很多體育明星、政治楷模、影視明星不再是誠(chéng)實(shí)和正直的代表。以數(shù)以億計(jì)的美元為代價(jià)，操縱股票價(jià)格往往變成了財(cái)務(wù)造假。這種債務(wù)將經(jīng)理人置于巨大的財(cái)政壓力下，不僅利用高收益高利息來(lái)抵消成本，而且還用高收益的 財(cái)務(wù)報(bào)告，以應(yīng)付債務(wù)及其他條款。專業(yè)的判斷，已經(jīng)在會(huì)計(jì)準(zhǔn)則和美國(guó)證券交易委員會(huì)規(guī)定的一般原則中失效或者被忽略或最小化。特別是，這些替代服務(wù)模糊了一些審計(jì)人員的焦點(diǎn)， 使他們成為商業(yè)顧問(wèn)，而不是審計(jì)師。沒(méi)有一家投資企業(yè)在安然