Arthur Andersen & Co.

简明释义

约瑟·安德森会计公司

英英释义

Arthur Andersen & Co. was a major American accounting firm that was one of the 'Big Five' auditors, known for its auditing and consulting services.

安达信公司是一家美国主要的会计事务所,曾是五大审计公司之一,以其审计和咨询服务而闻名。

The firm was founded in 1913 by Arthur Andersen and became infamous for its involvement in the Enron scandal in the early 2000s, leading to its eventual collapse.

该公司由亚瑟·安德森于1913年创立,因参与2000年代初的安然丑闻而声名狼藉,最终导致其破产。

例句

1.Many former employees of Arthur Andersen & Co. found jobs at other firms.

许多前安达信的员工在其他公司找到了工作。

2.The audit practices of Arthur Andersen & Co. were heavily criticized.

安达信的审计实践受到了严重批评。

3.After the scandal, many companies distanced themselves from Arthur Andersen & Co..

在丑闻之后,许多公司与安达信保持了距离。

4.The collapse of Arthur Andersen & Co. was a significant event in accounting history.

安达信的倒闭是会计历史上的一个重要事件。

5.Students studying accounting often learn about the rise and fall of Arthur Andersen & Co..

学习会计的学生通常会了解安达信的兴衰史。

作文

In the world of accounting and consulting, few names resonate as strongly as Arthur Andersen & Co.. Founded in 1913 by Arthur E. Andersen and Clarence DeLany, this firm quickly grew to become one of the largest and most respected accounting firms globally. At its peak, Arthur Andersen & Co. was known for its commitment to professionalism and integrity, which helped it build a solid reputation in the financial industry. The firm provided a wide range of services, including audit, tax, and consulting services, catering to a diverse clientele that included some of the biggest corporations in the world.However, the history of Arthur Andersen & Co. is not without controversy. In the early 2000s, the firm became embroiled in one of the largest accounting scandals in history involving the energy company Enron. The scandal revealed unethical practices and led to the collapse of Enron, which was once considered a powerhouse in the energy sector. As investigations unfolded, it became apparent that Arthur Andersen & Co. had played a significant role in enabling Enron's fraudulent activities by overlooking discrepancies and signing off on misleading financial statements.The fallout from the Enron scandal was devastating for Arthur Andersen & Co.. In 2002, the firm was found guilty of obstruction of justice for shredding documents related to its audits of Enron. This verdict effectively ended the firm's operations, leading to the loss of thousands of jobs and the dissolution of a once-great institution. The case served as a wake-up call for the accounting industry, prompting significant changes in regulations and oversight.Despite its downfall, the legacy of Arthur Andersen & Co. remains a crucial part of accounting history. The scandal highlighted the importance of ethical standards in the profession and led to the implementation of the Sarbanes-Oxley Act, which aimed to enhance corporate governance and accountability. Many lessons were learned from the rise and fall of Arthur Andersen & Co., emphasizing the need for transparency and integrity in financial reporting.In conclusion, Arthur Andersen & Co. serves as a poignant reminder of the potential consequences of unethical behavior in the business world. While the firm may no longer exist, its impact on the accounting profession continues to be felt today. Future generations of accountants can learn from the mistakes made by Arthur Andersen & Co. and strive to uphold the values of honesty and integrity in their work. The story of Arthur Andersen & Co. is not just about a company; it is a lesson in the importance of ethics in business practices, reminding us that integrity should always come first, regardless of the pressures to succeed.

在会计和咨询的世界中,很少有名字像Arthur Andersen & Co.那样引起共鸣。该公司由亚瑟·E·安德森(Arthur E. Andersen)和克拉伦斯·德拉尼(Clarence DeLany)于1913年成立,迅速成长为全球最大、最受尊敬的会计公司之一。在其巅峰时期,Arthur Andersen & Co.以对专业精神和诚信的承诺而闻名,这帮助它在金融行业建立了坚实的声誉。该公司提供广泛的服务,包括审计、税务和咨询服务,服务对象包括一些全球最大的企业。然而,Arthur Andersen & Co.的历史并非没有争议。在2000年代初,该公司卷入了历史上最大的会计丑闻之一,涉及能源公司安然(Enron)。这一丑闻揭示了不道德的做法,并导致安然的崩溃,安然曾被认为是能源部门的强者。随着调查的展开,显然Arthur Andersen & Co.在促成安然的欺诈活动中发挥了重要作用,因为它忽视了差异,并签署了误导性的财务报表。安然丑闻的后果对Arthur Andersen & Co.来说是毁灭性的。2002年,该公司因妨碍司法公正而被判有罪,原因是销毁与其对安然审计相关的文件。这一裁决有效地结束了公司的运营,导致数千人失业,并使曾经伟大的机构解散。此案成为会计行业的警钟,促使法规和监管的重大变化。尽管遭遇了崩溃,Arthur Andersen & Co.的遗产仍然是会计历史的重要组成部分。这一丑闻强调了职业道德标准的重要性,并导致《萨班斯-奥克斯利法案》的实施,该法案旨在增强公司治理和问责制。许多经验教训来自于Arthur Andersen & Co.的兴衰,强调了财务报告中透明度和诚信的必要性。总之,Arthur Andersen & Co.是商业世界中不道德行为潜在后果的生动提醒。虽然该公司可能不再存在,但其对会计行业的影响至今仍可感受到。未来几代会计师可以从Arthur Andersen & Co.的错误中吸取教训,努力在工作中坚持诚实和诚信的价值观。Arthur Andersen & Co.的故事不仅仅是关于一家公司;它是关于商业实践中伦理重要性的教训,提醒我们,无论成功的压力多么巨大,诚信始终应该放在第一位。