Company Audit "weyn afar": PricewaterhouseCoopers, Deloitte, Ernst & Young, KPMG. Audit iyo adeegyada la tashiga

Maxaad hubinta shirkadaha "Big Four" waxaa loo yaqaan dunida oo dhan? Maxay yihiin? Waxaan u jawaabi doonaa su'aalahan in article faahfaahin badan. "Big Four" - afar shirkadaha bixiya adeegyada hanti dhawrka iyo la talinta. Waxay tixgeliyo waxaa ugu weyn dunida oo ay leeyihiin magacyada soo socda:

• KPMG;
• Ernst & Young
• Deloitte,
• PricewaterhouseCoopers.

Hoos waxaa ku qiimihii "Big Four", sida ku cad xogta ugu dambeeyey, iyo tirada shaqaalaha:

shirkadda	dakhliga	Tirada shaqaalaha	Revenue halkii qofka shaqaalaha	sanadkii
KPMG	ilaa $ 24.4 billion.	173965	$ 140.488	2015
Deloitte	ilaa $ 35.2 billion.	225400	$ 156.167	2015
PricewaterhouseCoopers	ilaa $ 35.4 billion.	208100	$ 169.892	2015
Ernst & Young	ilaa $ 28,7 billion.	212000	$ 135.517	2015

Transformations

Sidee sameeyey shirkadda baaritaanka "Big Four"? The ugu weyn shirkadaha mar wuxuu jiray siddeed, oo dhammaantood way wada yeedhay "Group of Siddeed". Isku Touche Ross iyo Deloitte, foolxumo iyo Haskins ka dhacay 1989 (shirkad midaysan helay magaca Deloitte & Touche). Wadajir iyo Arthur Young iyo Ernst & Whinney (magaca cusub - Ernst & Young). Sidaas darteed, "Sideed" waxaa loo beddelaa "lix". Tirada shirkadaha weyn mar kale hoos ka dib markii midowgii of Coopers & Lybrand iyo Price Waterhouse 1998 (waxaa PricewaterhouseCoopers). Ugu dambeyntii, "ayuu shan" waxaa loo beddelaa "afar" ka dib markii macaamiisha daryeelka aan kala sooc lahayn by Arthur Andersen iyo badanoo ku xiga ee shirkadda ee 2002.

network International

Oo hadda eegno shirkadda hubinta "Big Four". PricewaterhouseCoopers - shabakad qarameed ee shirkadaha bixiya adeegyada xirfadeed ee la talinta iyo hanti dhawrka. Waxay ka kooban tahay shirkadaha in ay yihiin qayb ka mid ah shabakad ganacsiga caalamiga ah ee PricewaterhouseCoopers International Limited, kuwaasoo mid walba uu yahay hay'ad sharci oo madax banaan. Ururka Tani waa xubin ka mid ah "Big Four" Shirkadaha xisaabaadka, iyo waxaa jira in ka badan 160 sannadood. ee xarunta of network ku yaal London.

taariikhda PWC

Waxaad la yaabanahay waxa ay sameeyaan shirkadaha hubinta "Big Four"? Sidaas daraaddeed, PWC ayaa waxaa la aasaasay ee London ee 1849, iyo 1998 ay sabab u tahay xidhiidhka ka mid ah shirkadaha Coopers & Lybrand iyo Price Waterhouse helay magaca bandhigaan.

Sanadkii 2011, bishii April, oo ahaa madaxdii PricewaterhouseCoopers shirkadu aqoonsan dambi ah Adeegyada hack-shaqo qabashada dhawrka shirkad Indian Satyam Computer (khubaro helin qorshe been abuur ah by kuwaas oo ku Qabanay dhaawac aad u weyn in milkiilaha maamulka shirkadda ayaa). PWC ogolaatay inay bixiso 7.5 million. Doolar. Nidaamiyo US iyo ganaax 18 million. USD. Waayo, magdhow mulkiilaha shirkadda India.

The maamulka iyo milkiilayaasha PWC

In America, shirkadda PWC u muuqataa sidii iskaashi la xilalka kooban oo waa dal saddexaad si ay ganacsi ee gaarka loo leeyahay ee qadarka dakhliga. Its Madaxa Fulinta waa Morits Robert.

PWC Corporate Dhaqanka

PricewaterhouseCoopers ku jira liiska 100-shaqeeyayaasha fiican of America, taas oo qora Fortune sannad kasta. In darajayn ee 2013, ayay badisay 81 xildhibaan.

In ururkan, shaqeeya barnaamijka la talinta. Sidaas darteed, qaabka guud ee mashruuca, oo daboolaya ay wada-hawlgalayaasha, oo shurako ah, tan ugu weyn, noqdaan hagayaal iyo toban shaqaale ah. Waxaa loo dhiso xiriirada shakhsiga ah iyo xirfad, bartaan qoysaskooda, aad u ogaato waxa ay ku Dadaashid iyo danaha shaqaalaha. Marka rubuc, qaybo ka hor tago ayaa la ugaasyadoodii si ay ugala hadlaan liito iyo ay, hababka loo saxo faa'iidada kowaad iyo labaad.

hawlaha PWC

770 xafiisyada network PWC ku yaalaan 158 dal. macaamiisheeda sanadkii 2006 waxay ahaayeen 425 shirkadood oo ka mid ah xulalka adduunka FT Global 500 shirkadood.

In PWC shaqeeya in ka badan 168 kun. Takhasuska. Dakhliga ee shirkadda this lacag dhan 2011 $ 29.2 billion ..

PWC ee Russia

PWC ee Russia ugu horeysay ay hawl bilaabay 1913. xafiiska Moscow ee shirkadda waxa uu ku yaalaa on usheeda dhexe ee Butyrskaya ah. Waxay sidoo kale leedahay xafiisyo Kazan, Yekaterinburg, St. Petersburg, Voronezh, iyo Vladikavkaz, Yuzhno-Sakhalinsk, Novosibirsk, Krasnodar iyo Rostov-on-Don. xafiiska Togliatti sabab la'aanta ah ee macaamiisha ee gobolka, ayaa la xidhay sanadkii 2009-kii. Sida of 2009 ee laamaha Ruush ee PWC u shaqeeya ku dhawaad 2300 oo shaqaale.

ururkan, wada jir ah ula Waaxda maaliyadda Academy Maaliyadda qowimiyadaha 2009 daah-furay mashruuca "caasimada dunida" Master ee, kaas oo anshaxa dakhliga waxbarashada baray in English.

PWC ayaa ku guuleystay in 2012 in meesha ugu horeysa ee darajayn ee la talinta ugu weyn, shirkadaha hubinta, wareegaayo baxay KPMG, laakiin sanadkii 2013 mar kale u dhaqaaqay booska labaad.

lammaanahaaga Maareynta ee inkii ee Russia waa Lotakov Igor.

Deloitte

Waa maxay Tohmatsu Deloitte Touche ka Limited? shabakaddan caalamiga ah ee shirkadaha, kuwaas oo bixiya taageero ee meelaha la talinta iyo hanti dhawrka. Iyadu waa xubin ka mid ah "Big Four". Waa shabakada ugu weyn ee tirada shaqaalaha (244 400 oo ku takhasusay).

Chronicle Deloitte

xafiiska koowaad ee Deloitte Touche Deloitte waxaa la abuuray by William Welch ee London 1849. In 1990, George Touche la Wadaage diiwaan gashan ee shirkadda New York Touche, Niven & Co. In Tokyo ee 1968, waxay bilaabeen in ay shirkadda xisaabinta shaqada Tohmatsu Awoki & Co. Ururka Deloitte & Touche muuqday sanadkii 1990 ay sabab u tahay isdhexgalka, iyo 1993 shirkadda helay magaceeda la joogo.

Qaab dhismeedka caalamiga ah ee Deloitte

Maxaa shirkadda Deloitte wanaagsan? Her wakiilka kasta waa sharci madax-bannaan iyo hay'ad gaar ah oo ku xiran sharciyada dalka ee shirkaddu ka shaqayso.

Sanado badan, shabakad of shirkado isku dhaf ah "Deloitte" waa urur ka Swiss, laakiin sanadkii 2010, on 31 July, xubno ka mid ah ururka biiray shirkadda gaarka loo leeyahay "Deloitte Touche Tohmatsu Limited" xaddidan by xuduudaha arsaaqnay by, aasaasay England.

In dhismeedka this, iskaashi ay taageereyso oo kaliya shirkadaha xubnaha ka ah. Waxaa la mid ah, iyo shabakadaha kale ee caalamiga ah, bixinta adeegyada tayo sare leh. Taa baddalkeeda ka mid ah shirkadaha ka qayb caawimaad u fidiso user dhamaadka. Maaraynta isku dayo in la xadido liability ee xubin kasta oo madax banaan. Maamulaha Guud ee shirkadda waa in Rungis Punit.

hawlaha Deloitte

"Deloitte" Shirkadda caawisaa in la talinta, canshuuraha, hubinta iyo shirkadaha maaliyadda shirkadaha gaarka loo leeyahay iyo kuwa dadweynaha ee ka shaqeeya qaybaha kala duwan ee dhaqaalaha.

By dhamaadka sanadka 2015, "Deloitte" ayaa u dhaqmeen si ka badan 150 dal. Her adag, maal-maguurtada ah ee 2015 sheegay hesho dakhli ah record guud ee $ 35.2 bilyan oo ...

Deloitte ee wadamada CIS

"Deloitte" furay horeysay ay degaan Moscow sanadkii 1990. Iyadu waa mid ka mid ah shirkadaha la talinta iyo hubinta marka hore si fiican u yaqaan muuqday suuqa CIS.

In Russia shirkadda ka wakiil yahay in shan magaalo oo waaweyn: St. Petersburg, Moscow, Ufa, Yekaterinburg iyo Yuzhno-Sakhalinsk, halkaas oo ku saabsan 2000 xirfadlayaasha shaqeeyaan.

In Russia shirkadda "Deloitte" - qayb ka mid ah "Deloitte CIS Holdings Limited", oo ku yaalla ee "Deloitte Touche Tohmatsu Limited," taas oo ka kooban ee ururka shirkadaha dhexeeya dadka kala qowmiyadaha "Deloitte".

Ururka xafiisyada in 11 dal oo ka mid ah CIS, iyo sidoo kale Ukraine iyo Georgia waxay leedahay. Waxay shaqaaleeyaan in ka badan 2500 oo shaqaale ah. Shirkadda waxay bixisaa adeegyada soo socda:

• maaliyadda shirkadaha;
• canshuuraha iyo sharciga;
• tashiga adeegyada.

Ernst Young

Weligaa ma maqashay shirkadda Ernst Young? Tani shirkadda la talinta-hubinta British, mid ka mid ah weyn ee adduunka (qayb ka mid ah shirkadaha "Big Four" ee hantidhawrka). Under brand magacaabi ey The, taas oo soo gaabiyay ee magaca shirkadda, in ciidamada tan iyo 2013. xarunta ay ku yaalaan London.

Taariikhda Ernst Young

Ernst Young waxaa la aasaasay 1989 by iskudhafka hubinta ee shirkadaha American: Ernst & Whinney, abuuray Ernstom Elvinom ee 1903 iyo AC Young, aasaasay Yangom Arturom ee 1906.

Ey - dhawrka British iyo shirkadda tashan in kaalmo ku gaarsiisaa Lehman Brothers, kacday bishii September 2008. Shil Tani waxa ay calaamad kala guurka ah ee dhibaatooyinka dunida dhaqaale ee 2000 daahay ee wajiga degdeg ah. Markaas, Ernst & Young ayaa sheegay in Lehman kacday oo xidhiidh la leh taxane ah oo dhacdooyin xun loo arag suuqa dhaqaalaha, iyo deynta credit maamulka bangiga ayaa masuul ka ah, oo aan hanti ah.

Guddoomiyaha Guddiga iyo CEO ey waa Mark Weinberger. Its xafiiska ugu weyn waxa uu ku yaalaa Sydney (Australia). Guud ahaan, shirkadda furay 728 xafiisyada, oo shaqaaleeyaan in ka badan 230 kun. Khubaro 150 dal oo dunida ah.

In Russia shirkadda iska leh xafiisyada, galiyey St. Petersburg, Moscow, Krasnodar, Kazan, Ekaterinburg, Togliatti, Yuzhno-Sakhalinsk, Novosibirsk, Rostov-on-Don iyo Vladivostok.

Hawlaha Ernst Young

In liiska sannadlaha ah ee "meelaha dooro meesha waxaa bilaabay xirfado» magazine BusinessWeek ayaa waxaa la guddoonsiiyey ugu horeeyay ey meesha. Oo liiska Fortune ee "100 shirkadood oo loo doortay shaqo" ee 2009, ururka ka dhacay 44aad oo ugu sarreeya - ka mid ah "Big Four".

University of Great Place to Work (US) ee 2012 ey ku jira liiska shaqo ugu caansan ka mid ah shirkadaha caalamiga ah. Waxaa la og yahay in alaabada this sannadkii labaad. Waxaa ka mid ah 25 shirkadood oo adduunka taasoo keentay in arimahan.

Ey ee 2013 loo aqoonsaday loo-shaqeeyahaaga ugu fiican ee ka mid ah shirkadaha ka bixinta adeegyada xirfadeed, waxaana uu ku guuleystay kaalinta labaad ee darajayn ee ururka shaqobixiyayaasha ugu soo jiidashada badan qowimiyadaha Universum 50 Adduunka ee.

In 2015, waxaa sidoo kale lagu qiimeeyo sida loo shaqeeyaha ugu habboon ka mid ah shirkadaha bixiya gargaar xirfadeed, oo iyana waxay ahayd meel siddeedaad ee darajayn ee ururka shaqobixiyayaasha ugu soo jiidashada badan ee Ruush Universum 50 Adduunka ee.

KPMG

Shirkadda caan ku tahay KPMG? Tani waa mid ka mid ah shabakadaha ugu weyn dunida, taageerada siinaya shahaadada. Waxay ku taalaa ee "Big Four". Its xarunta caalamiga ah waxa uu ku yaalaa ee Nederland (Amstelveen).

Shirkadda shaqeeya in ka badan 162,000 shaqaale ah. KPMG siisaa saddex nooc oo ah adeegyada: canshuurta, hubinta iyo la talinta (Manhajkooda anshaxa ee arrimaha, maamulka iyo sharaxaad faalalka khatarta leh).

taariikhda KPMG

KPMG oo la asaasay 1870, markii Pete Uilyam Barkli diiwaan shirkadda xisaabaadka ee London. In 1911 godu Willari Barclay Peat & Co darsoomeen isku waslad la Marwick Mitchell & Co at Peat Marwick Mitchell & Co, ka dib yaqaan Peat Marwick.

Xilligan la joogo la mid ah shirkadda Glasgow Thomson McLintock ganacsi xisaabinta la aasaasay 1877. Kleynveld Pete ee 1917 u furay shirkadda xisaabaadka ah ee Amsterdam. Wax yar ka dib, wuxuu galay isbahaysi la Klynveld Kraayenhof & Co la Krayenhofom. In 1979, Deutsche Treuhandgesellschaft (Germany), Klynveld Kraayenhof & Co (Netherlands) iyo McLintock Main Lafrentz (USA) abuuray isbahaysiga qaran ee shirkadaha madax banaan KMG si loo abuuro shirkadaha caalamiga awood Yurub. Markaas, 1987 KMG iyo Peat Marwick sameeyey xisaabaadka ugu horeysay ee weyn ee isku dhafan ee shirkadaha iyo in la abuuro urur la odhan jiray ee KPMG, marka laga reebo English - Peat Marwick McLintock.

Next KPMG maray isbedel kala duwan, iyo in October 2007, shirkadaha xubin ka Germany, Switzerland, United Kingdom iyo Liechtenstein lagu daray iskaashi KPMG Europe. Ka dib markii uu ku soo biiray by shirkadaha xubin ka Belgium, CIS, Spain, Holland, Luxembourg, Saudi Arabia, Turkey iyo Norway.

Bishii December 2008 waxaa ogaaday in US $ 2.37 billion .. Of labada lacag Tremont Group kaas oo ahaa KPMG macmiilka lagu wareejiyay ah "Ahraamta" Madoff.

Qaab dhismeedka KPMG

KPMG hubinta qaadataa meel heerka ugu sareeya. Waa in darajayn ee 100 xulay shaqeeyayaasha Maraykanka, kaas oo qora Fortune sannad kasta. 63 meel ayay ku qaadatay in darajayn ee 2014, taasoo ka dhigeysa dambeeya oo dhan afar kale. xafiiska kasta oo caalami ah oo shirkadda this waa hay'ad sharci oo kala duwan - oo xubin ka ah KPMG International iskaashi (shirkad Swiss ka diiwaan gashan Zug).

In 2003, KPMG International ayaa bedelay qaab-dhismeedkoooda sharci ka ganacsiga a Swiss ee bulshada iskaashi la eego sharciga Switzerland.

Qaab dhismeedka Tani, taas oo ah co-op oo kaliya taageeraa shirkadaha xubnaha ka ah, iyo shabakadaha kale ee la mid ah, iyada oo gargaar khabiir. Sidoo kale xisbiyada shirkadda in ay macaamiisha dhamaadka bixiyaan adeegyo. Ujeedada waxay tahay in la xaddido xilalka xubno madax banaan.

Andrew Michael, a Gudoomiyaha Australian hore ee KPMG, wareegay sida guddoomiyaha dhexeeya dadka kala qowmiyadaha sanadkii 2011, bishii September. Maanta ayuu ka shaqeeyaa Hong Kong. Madaxa caalami ah oo shirkadda xisaabaadka ah "Big Four" ayaa markii ugu horeysay taariikhda ku noqday ku salaysan ee gobolka Pacific-Asia.

KPMG ee CIS

KPMG bixisaa hubinta iyo la talinta adeegyada ee wadamada CIS. Waxaa waxay xafiisyo ku leedahay in Azerbaijan, Russia, Ukraine, Kyrgyzstan, Kazakhstan, Armenia, Georgia. In kooxihii ay shaqaalaysiiyay in ka badan 3800 oo shaqaale.

Shirkadda xafiis ka furatay dalka Moscow, xarumaha ay gobolka ku yaalaan Novosibirsk, Yekaterinburg, Perm, St. Petersburg, Krasnoyarsk, Kazan, Rostov-on-Don, Nizhny Novgorod. Shirkadaha Ruush Major waa macaamiisheeda. In dakhliga 2011 sanad maaliyadeed ee xafiisyada KPMG ee Russia waxa ay ka 10.5 billion. Rubles.

abuuritaanka "Expert RA" ayaa go'aamisay in ganacsi hubinta ee KPMG waa weyn ee Federation Ruush tan iyo 2009. In 2011, KPMG ahaa talinta iyo hanti dhowrka shirkadda ugu weyn dalka, laakiin in meesha ugu horeysa natiijada la mid ah sannadka soo socda cadeeyay inuu PWC.

baaritaanka

"Big Four" hubinta ayaaba cajiib ah. Laakiin waa maxay? hubinta ku tilmaaman laanta dhaqdhaqaaqyada dhaqaale iyo anshaxa tacliimeed in daraasad hay'adaha. Sida uu sheegayo sharciga maxalliga ah, hoos hubinta in ay fahmaan howlgalka kaliya on hirgelinta hubinta ee dhaqaale (xisaabinta) statements iyo xogta xisaabaadka, iyo sidoo kale waxa ay soo bandhigeen on natiijada hanti ah oo madax banaan oo ku saabsan aragtida iskala for statements gaar ah ee foomka of a xukun xirfad qoraal ah.

Dhab ahaantii, iyo si waafaqsan dhaqanka erayada ganacsiga iyo faa'iido, habka hubinta waa qiimaynta iyo xaqiijinta madax banaan xogta xisaabaadka, qiimeynta iyo hawlaha warbixinta ee shirkada, sidoo kale nidaamka geedi socodka, wax soo saarka ama mashruuca. Inta badan, muddada waxaa laga codsadaa in hubinta ee statements xisaabaadka ee shirkadaha ujeeddo ah ka hadlayay aragtidiisa ku saabsan in ay ansax.

In dhaqanka ganacsi, loo isticmaalo fikradda ah "hubinta farsamo", "hawl-", "oo tayo leh", "dhawrista" iyo kala duwanaanta kale ee xaqiiqo raadinta. Si kastaba ha ahaatee, geeddi socodka, kuwaas oo wax fikrad ah ku qeexan sharciga daawooyinka (sharci). noocyada qaarkood waa shahaado baaritaan dhow iyo qiimaha. Waxaa lagama maarmaan ah in la kala saaro noocyada Gudaha Audit, Kormeerka iyo hawlaha la socodka oo wakiil ka ah hubinta ee qoraalka maaliyadeed.

la-talinta

Hadda waxaan u ogaato waxa la talinta. Tani shaqada waa la xiriira in maamulayaasha talinta, maamulayaasha berrinkii arrimaha technology, ganacsiga, khabiir, dhaqaale, sharci, hawlaha farsamo. Ujeeddada anshaxa waa in la caawiyo maamulka (maamul) u gaaro hadafka.

Shirkadaha Tashiga waxaa moojinayaan meelaha gaar ah dhaqanka (tusaale ahaan, aadanaha, dhaqaale, istiraatiiji ah, urur).

Consulting ujeedadiisu tahay si ay u falanqeeyaan iyo caddayn rajada codsiga iyo horumarinta xal sayniska-farsamo iyo dhaqaale-urureed la tixgelinayo dhibaatooyinka macmiilka iyo domain.

Consultancy in arrimaha soo socda:

• Shirkadda u baahan yahay fikrado cusub.
• Shirkadda u baahan tahay aqoon iyo waayo-aragnimo.
• Maamulka shirkaddu waa khilaaf ku saabsan arrin muhiim ah, iyo si aad u hesho talo hadaf looga baahan yahay aragtida ah ka baxsan.
• baahida shirkadda taageero si ay u dhamaystiraan mashruuc kasta.
• Sababtoo ah oo ka mid ah khasaaraha shirkadaha intra-shirkadaha u baahan tahay wada hadal ah oo khibrad leh, awood u leh inuu ka soo leexdo galay xiriir ka dhexeeyo waaxyada iyo heerarka.