四大会计师事务所

作为专业服务公司德勤集团的新任CEO，恩格尔贝特成为四大会计师事务所中首位美国女性掌门人。

As the next CEO of professional services firm Deloitte , Engelbert will become the first female U.S. CEO of a Big Four firm .

与四大会计师事务所诉讼案有关的文件显示，SEC似乎已经放弃了和中方合作的念头。

Based on filings in the big four cases , it appeared that the SEC had given up on cooperation with China .

美国证交会（sec）最近对四大会计师事务所的中国分支提起诉讼，理由是它们没有共享自己对中国公司所做审计的细节。

The US Securities and Exchange Commission recently moved to sue the Chinese affiliates of the big four accounting firms for not sharing details of their audits of Chinese companies .

但在2014年初，独立于SEC的上述行政法法官，对四大会计师事务所在中国的分支机构提出了谴责，并呼吁禁止它们开展业务六个月。

But in early 2014 , the administrative law judge , who is independent of the S.E.C. , censured the Chinese affiliates of the four firms and called for the six-month suspension .

全球四大会计师事务所的业务模式遭到了欧盟委员会（europeancommission）的抨击，该委员会正力促出台严格的规定，迫使这些公司放弃咨询业务，并与规模较小的竞争对手分享审计工作。

The business model of the big four accounting firms is under attack from the European Commission , which is pushing for tough rules that would force the firms to abandon their consultancy businesses and share audit work with smaller rivals .

他并不想取消目前的多领域业务模式，该模式是由四大会计师事务所和安达信（Andersen）共同开发的，其中安达信已因安然丑闻而解体。

Mr McDonough shows no appetite for the dismantling of the multidisciplinary business model developed by the big four accounting firms and Andersen , which was destroyed by the Enron scandal .

贾森贝德福德（JasonBedford）曾是四大会计师事务所的一名审计师，并在过去六年中专注研究中国信托行业。他表示，自己从未见过有哪一只信托产品完全依赖第三方担保。

Jason Bedford , a former big four auditor who has focused on the Chinese trust sector for the past six years , said he had never seen a product that relied exclusively on third-party guarantees .

四大会计师事务所的一位高级会计师称这一建议“完全不合理”。

One senior big four accountant called this suggestion " completely disproportionate " .

国际四大会计师事务所合伙制文化探索

On Partner Culture of Big Four International Accounting Firm

四大会计师事务所在我国价格差异策略的经济学诠释

The Economic Interpretation of Big Four Accounting Firms ' Audit Price Discrimination Strategy

而四大会计师事务所的审计师们则似乎总是能够兴旺发达，不管他们做得怎样。

The Big Four auditors appear to thrive no matter what they do .

四大会计师事务所承担了几乎所有大企业的审计工作。

The big four accountancy firms undertake the audits of almost all large corporations .

基于资源基础理论的国际四大会计师事务所竞争优势分析基于人力资源的企业竞争优势的构建

Competitive Advantage Analysis of International " Big 4 " Accounting Firms Based on Resource-based Theory

论四大会计师事务所的审计质量&来自中国证券市场的初步证据

On Auditing Quality of Four Giant Accounting Firms : Preliminary Evidences from China 's Capital Market

但是，根据具体的公司来细分审计费用，可以看出审计费用并不是被四大会计师事务所均分的。

But a breakdown of fees by individual firms showed the increase was not spread evenly among the big four .

我们团队的成员具有国际化背景及经验，大部分来自四大会计师事务所或商业领域。

Members of our team have international backgrounds , obtained mainly from Big4 international accounting firms or the commercial sector .

公平的来说，四大会计师事务所的绝大部分咨询收入来自非审计客户。

To be fair , the vast majority of consultancy revenue for the top four firms comes from non-audit clients .

这进而表明，四大会计师事务所未能在全球执行统一的标准。

This , in turn , has exposed the inability of the big four accountants to impose common standards around the world .

不久前，在四大会计师事务所其中的一家，我向一屋子的新员工做了一次演讲。

Not long ago I found myself addressing a room full of newish hires at one of the big four accountancy firms .

四大会计师事务所拥有足够的技术和巨大动机来推动这一系统的实现。

The Big Four has the expertise , and ought to also have a ton of self-interested motivation to get this fixed .

浑水表示，即使是在中国内地设有办事处的四大会计师事务所，在调查欺诈上也面临很多问题。

Muddy Waters says that even the Big Four auditors with offices in the mainland have a number of issues detecting fraud .

四大会计师事务所在中国的一些高管坦白承认，他们的审计质量无法达到其它地方那么高的水平。

Some big four executives in China admit frankly that the quality of their auditing cannot be as high as it is elsewhere .

经历了最初对四大会计师事务所的欢迎，并将它们作为导师和信誉来源之后，目前已有迹象显示，中国开始希望能与它们相媲美。

Having initially welcomed the big four as mentors and a source of credibility , there are signs that China now wants to match them .

再次，现代风险导向审计源自国外审计实务界，特别是国际四大会计师事务所，他们摸索出自己的现代风险导向审计程序并迅速推广开来，给国内中小会计师事务所运用现代风险导向审计提供了经验借鉴。

They worked out their own modern risk-oriented audit procedures and rapidly popularize in their audit . It gives domestic small and medium-sized accounting firms many experiences .

身为全球四大会计师事务所之一，德勤在上海的分公司曾担任金融软件企业东南融通的审计师。

THE Shanghai affiliate of Deloitte , one of the Big Four global accounting firms , used to be the auditor of Longtop , a Chinese financial-software company .

在四大会计师事务所担任高级职务，很可能没有多少时间处理工作以外的其他事情。

The demands of a senior job with one of the big four business services firms might easily threaten to leave little time for anything else beyond work .

我呼吁四大会计师事务所，四大行和中国注册会计师协会协力合作，推出一个网上询证系统。

I call for the Big Four accounting firms , the Big Four banks and the CICPA to get together to work out a system for online confirmations .

上月，全球四大会计师事务所发布联合声明称，如果“占中”继续采取街头示威手段，跨国企业可能会退出香港。

Last month the big four global accounting groups issued a joint statement saying that multinationals might quit Hong Kong if Occupy Central went ahead with street demonstrations .

如果第一大股东是外资股，则更可能聘请国际四大会计师事务所的境内合作所，以求降低其代理成本。

Thirdly , if the first stockholder is foreign investor , he is more likely to hire joint auditor firms with BIG 4 in order to reduce agency cost .

在四大会计师事务所的一次集体面试中，我发现3/8的求职者都有海外留学经历。毕业于北京外国语大学的甘晓晨如是说。

In a group interview for a ' Big Four ' accounting firm , I discovered three out of eight candidates have experience studying abroad , said Gan from Beijing Foreign Studies University .