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 corp...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.展开更多
文摘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.
