The Case for Auditor Independence--The Enron collapse  

作　　者：杨立群 

机构地区：[1]正德职业技术学院,江苏南京211106

出　　处：《科技信息》2011年第9期I0221-I0221,I0387,共2页Science & Technology Information

摘　　要：Enron Corporation,the brilliant energy giant with approximately 20 thousand employees and over 100 billion income per year,have ever honorably be listed the sixteenth in the Global500 and the seventh in the great corporations in American.But it comes down to the earth in the end,declaring legal bankruptcy on December 2nd,2001.Anderson,Enron's audit service provider,unfortunately gets involved in its collapse,suffering the bitter criticism of audit failure from the public.This thesis based on the introduction of Enron's relative background,two of its accounting techniques and the management failure,focuses on discussing the distribution of different responsibility.Also,it analyses the reasons why the public easily confuse the audit responsibility with that of management and finally several advices are given to solve this problem.Enron Corporation, the brilliant energy giant with approximately 20 thousand employees and over 100 billion income per year, have ever honorably be listed the sixteenth in the Global500 and the seventh in the great corporations in American. But it comes down to the earth in the end, declaring legal bankruptcy on December 2nd, 2001. Anderson, Enron＇s audit service provider, unfortunately gets involved in its collapse, suffering the bitter criticism of audit failure from the public. This thesis based on the introduction of Enron＇s relative background, two of its accounting techniques and the management failure, focuses on discussing the distribution of different responsibility. Also, it analyses the reasons why the public easily confuse the audit responsibility with that of management and finally several advices are given to solve this problem.

关 键 词：职业技术教育 教学理论 教师 学生 

分 类 号：G71[文化科学—职业技术教育学]