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[書摘]英文審計案例(含評論)-1  

2010-02-25 22:55:16|  分类: 转帖:我是搬运工 |  标签: |举报 |字号 订阅

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聲明:摘錄書中原文僅為學習交流之用,不涉商業盈利之用途。

Chapter 1: The Demand for Audit and Assurance Services

All That Glitters Isn’t Gold

Gold! Just as the discovery at Sutter’s Mill started the 1849 gold rush in California, the announcement of a major gold discovery in Indonesia in 1993 sent Bre-X Minerals, Ltd., shares soaring on the Toronto stock exchange. The discovery had been milled as the “gold discovery of the century,” and fights emerged over who had the rights to mine the gold.

Plenty of intrigue surrounded the gold find. Fire destroyed all the geologists’ records of the find, and the exploration manager mysteriously plunged from a helicopter in an alleged suicide that before the announcement that the gold discovery appeared to be a fraud. Allegedly, the gold samples on which the original discovery was based had been “salted” with gold, and the samples had been destroyed, preventing independent investigation. However, a separate, independent analysis of the discovery by another company indicated insignificant amounts of gold, resulting in a 90% decline in the value of Bre-X shares.

Source: William C. Symonds and Michael Shari, “After Bre-X, the Glow is Gone,” Business Week (April 14, 1997), pp. 38-39

 

Lead-in:

As the Bre-X case indicates, investors need independent assurances about financial information and other measures of company performance. Certified Public Accountants (CPAs) provide assurances about financial and non-financial statement information, including audits of historical financial statements. Auditors are valued because of their technical knowledge and independence, and they also assist companies in improving operations and internal controls. Auditors often make suggestions that improve profitability by reducing costs, including the reduction of errors and fraud, and by improving operations efficiency.

This book examines providing assurance services, especially auditing, in today’s business environment. This chapter starts by defining assurance services and highlighting the relationship of audit services to other assurance and non-assurance services provided by CPAs.

[書摘]英文審計案例(含評論)-1 - maxpayne0594 - Call of Duty

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