审计

Leader_Splitting the auditors is vital to restore trust
FT社评:分拆审计机构是重拾信任的关键


英国监管机构提议四大会计师事务所将审计和咨询部门分拆为独立业务。这个主意值得称道,因为此举有助于减少利益冲突。

If you can’t trust the auditors, who can you trust? The question has dominated Britain’s audit profession since the financial crash — and with ever greater urgency after the collapse of the outsourcer Carillion and a slew of accounting scandals. Without trust in companies’ financial accounts, there can be no trust in business. The issue is particularly acute at a time when business is trying to move beyond the pure pursuit of shareholder value. The industry cannot be held to account for every scandal, but its oversight and standards have too often fallen short.

如果你连审计师也信不过,你还能信任谁?自金融危机以来,这个问题一直困扰着英国审计行业——而在外包集团Carillion倒闭、一系列会计丑闻曝光后,这个问题变得越来越紧迫。如果不信任企业的财务账目,就不可能信任商业。在企业试图超越单纯追求股东价值之际,这一问题尤为突出。审计行业不能对每一起丑闻负责,但其监督和标准常常达不到要求。

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