Oditi Company "nnukwu anọ": PricewaterhouseCoopers, Deloitte, Ernst & Young, KPMG. Oditi na-agba izu ọrụ

Mere oditi sịrị "Big anọ" na-mara n'ụwa nile? Gịnị ka ha bụ? Anyị ga-aza ajụjụ ndị a dị ka ọtụtụ ihe-nkọwa isiokwu. "Big Anọ" - anọ na ụlọ ọrụ ndị na-enye auditing na ize ọrụ. Ha na-atụle ihe ndị kasị ibu n'ụwa na-enwe ndị na-esonụ aha:

• KPMG;
• Ernst & Young
• deloitte;
• PricewaterhouseCoopers.

N'okpuru ebe a bụ ihe ha retara nke "Big anọ", dị ka ndị ọhụrụ data, na ọnụ ọgụgụ nke ndị ọrụ:

ụlọ ọrụ	revenue	nọmba nke ọrụ	Revenue kwa ọrụ	afọ
KPMG	na $ 24.4 ijeri.	173965	$ 140.488	2015
Deloitte	ka $ 35,2 ijeri.	225400	$ 156.167	2015
PricewaterhouseCoopers	ka $ 35,4 ijeri.	208100	$ 169.892	2015
Ernst & Young	ka $ 28,7 ijeri.	212000	$ 135.517	2015

mgbanwe

Olee otú oditi ụlọ ọrụ "Big Anọ"? The kasị ụlọ ọrụ ozugbo bụ asatọ, ha na-ọnụ na-akpọ "Group of asatọ". Na ijikọta Touche Ross na Deloitte, akanyam na Haskins ada itie ke 1989 (n'otu ụlọ ọrụ natara Deloitte & Touche aha). Ọnụ na Arthur Young na Ernst & Whinney (aha ọhụrụ - Ernst & Young). Dị ka a N'ihi ya, "Eight" ghọọ "isii". The nọmba nke nnukwu ụlọ ọrụ ọzọ belata mgbe mmakọ nke Coopers & Lybrand na Price Waterhouse na 1998 (e PricewaterhouseCoopers). N'ikpeazụ, "ise" ghọọ "anọ" mgbe aghara aghara na-elekọta ahịa site na Arthur Andersen na ụdi liquidation nke ụlọ ọrụ na 2002.

International netwọk

Na now anya na oditi ụlọ ọrụ "Big Anọ". PricewaterhouseCoopers - a transnational netwọk nke ụlọ ọrụ àjà ọkachamara ọrụ na ize na auditing. Ọ mejupụtara nke ụlọ ọrụ ndị na-akụkụ nke a zuru ụwa ọnụ ahịa na netwọk nke PricewaterhouseCoopers International Limited, onye ọ bụla nke bụ a n'ụzọ iwu kwadoro onwe ha kwadoro. Nke a nzukọ bụ a so na "Big Anọ" ajụjụ sịrị, na e nwere ihe karịrị 160 afọ. The ụlọ ọrụ nke netwọk dị na London.

History PwC

Ị na-eche ihe ha na-eme oditi sịrị "Big Anọ"? Ya mere, PwC si e guzobere London na 1849, na 1998 ka a N'ihi nke njikọ nke ụlọ ọrụ ndị Coopers & Lybrand na Price Waterhouse natara Ndị aha.

Na 2011, na April, ndị isi nke ndị enterprise PricewaterhouseCoopers ghọtara ikpe hack-arụ ọrụ na-eduzi audits Indian ụlọ ọrụ Satyam Computer Services (ọkachamara ahụghị a fraudulent atụmatụ site nke kpataara nnukwu mmebi nke nwe nke ike si management). PwC kwetara-akwụ 7.5 nde. Dollars. US regulators na ezigbo nke 18 nde. USD. N'ihi na emebi onye nwe Indian ụlọ ọrụ.

The management na nwe PwC

Na America, PwC ụlọ ọrụ na-egosi dị ka a mmekorita na mmachi ibu ọrụ na bụ nke atọ mba ka onwe enterprise na ego nke revenue. Ya Chief Executive Officer bụ Morits Robert.

PwC Corporate Culture

PricewaterhouseCoopers a gụnyere ke ndepụta 100 pụtara ìhè n'ọrụ nke America, nke Mbipụta Fortune kwa afo. Na ogo nke 2013, o meriri 81 oche.

Na nke a na nzukọ, na-arụ ọrụ nlekota mmemme. N'ihi ya, na kpuchie nke oru ngo, na-ekpuchi mmekọ, na-akpakọrịta, ebe ọ bụ na isi, na-aghọ mentors iri na ise ọrụ. Ha na-ehiwe ihe onwe onye na ọkachamara kọntaktị, matakwuo na ezinụlọ ha, chọpụta ihe na-agbalịsi ike na ọdịmma nke ọrụ. Ozugbo a nkeji iri na ise, na àkụ izute na-isi-ha na-atụle ha na-eme na adịghị ike, ụzọ na-agbazi mbụ na nke abụọ uru.

Ihe PwC

770 itieutom PwC netwọk na-dị na 158 mba. Ya ahịa na 2006 bu 425 ụlọ ọrụ nke ụwa rankings Ft Global 500 ụlọ ọrụ.

Na PwC mîdaha karịa 168 puku. Ọkachamara. Ụtụ nke ụlọ ọrụ dị iri na 2011 ka $ 29,2 ijeri ..

PwC na Russia

PwC na Russia mbụ malitere ọrụ na 1913. The Moscow ụlọ ọrụ nke ụlọ ọrụ na-emi odude na aro nke Butyrskaya. Ọ na-nwere itieutom ke Kazan, Yekaterinburg, St. Petersburg, Voronezh, na Vladikavkaz, Yuzhno-Sakhalinsk, Novosibirsk, Krasnodar na Rostov-on-Don. Togliatti ụlọ ọrụ n'ihi enweghị ahịa na mpaghara, e mechiri na 2009. Dị ka nke afọ 2009 na Russian alaka PwC n'ọrụ dị 2300 ọrụ.

Nke a na nzukọ, ọnụ na Department maka Interethnic ego Finance Academy na 2009 ulo oru a-nwe-oru ngo "ụwa isi obodo", nke ịdọ aka ná ntị na-amụ ego kụziri English.

PwC meriwo na 2012 akpa ebe ke ogo nke kasị ize, oditi ụlọ ọrụ, shifting si KPMG, ma na 2013 ọzọ kpaliri nke abụọ ọnọdụ.

Ijikwa onye nke ịmalite na Russia bụ Lotakov Igor.

Deloitte

Gịnị bụ Deloitte Touche Tohmatsu Limited? A zuru ụwa ọnụ netwọk nke ụlọ ọrụ, nke na-enye nkwado na ebe nke ize na auditing. Ọ bụ onye so na "Big Anọ". Ọ bụ kasị netwọk na ọnụ ọgụgụ nke ndị ọrụ (244 400 ọkachamara).

Chronicle Deloitte

The mbụ ụlọ ọrụ nke Deloitte Touche Deloitte e kere site William Welch na London na 1849. Na 1990, George Touche na a onye aha na New York ike Touche, Niven & Co. Na Tokyo na 1968, malitere ọrụ ya ajụjụ ụlọ ọrụ Tohmatsu Awoki & Co. The nzukọ Deloitte & Touche pụtara na 1990 dị ka a n'ihi nke mwekota, na na 1993 na ụlọ ọrụ natara ya ugbu aha.

The zuru ụwa ọnụ Ọdịdị nke Deloitte

Olee ezi ụlọ ọrụ Deloitte? Ya ọ bụla nnọchiteanya bụ iwu onwe ya ma iche iche kwadoro na n'okpuru iwu nke mba na nke ọ na-arụ ọrụ.

N'ihi na ọtụtụ afọ, a na netwọk nke transnational ụlọ ọrụ "Deloitte" bụ Swiss mkpakọrịta, ma na 2010, 31 July, òtù nke nzukọ sonyeere onwe ike "Deloitte Touche Tohmatsu Limited" Limited site ókè nyere ha, ike England.

Na nke a Ọdịdị, ekwenye na-akwado naanị ya so ụlọ ọrụ. Ọ bụ yiri, na ndị ọzọ zuru ụwa ọnụ na netwọk, na-enye elu-edu ọrụ. Na a uzo nke na-ekere òkè sịrị-enye aka ọgwụgwụ onye ọrụ. Management na-agba mbọ amachi ibu nke ọ bụla nọọrọ onwe ha so. CEO nke ụlọ ọrụ ahụ bụ na Rungis Punit.

Ihe Deloitte

"Deloitte" ụlọ ọrụ aka na ize, ụtụ isi, oditi na ụlọọrụ ego onwe na ọha ụlọ ọrụ dị iche iche na aku na uba ndi.

Site na njedebe nke 2015, "Deloitte" mere ka ihe karịrị 150 mba. Ya siri, ezigbo ala investors na 2015 kọrọ anata a ndekọ ngụkọta revenue nke $ 35,2 ijeri ...

Deloitte na CIS mba

"Deloitte" meghere akpa biri na Moscow na 1990. Ọ bụ otu n'ime ndị mbụ a maara nke ọma ize na oditi ụlọ ọrụ pụtara na CIS ahịa.

Na Russia ụlọ ọrụ na-anọchi anya na ise isi obodo: St. Petersburg, Moscow, Ufa, Yekaterinburg na Yuzhno-Sakhalinsk, ebe banyere 2000 ọkachamara na-arụ ọrụ.

Na Russia ụlọ ọrụ "Deloitte" - akụkụ nke "Deloitte CIS Holdings Limited", nke na-emi odude ke "Deloitte Touche Tohmatsu Limited," nke bụ na ofu-agbụrụ mkpakọrịta "Deloitte" sịrị.

nzukọ nwere itieutom ke 11 mba nke CIS, nakwa dị ka Ukraine na Georgia. Ha na-eji ihe karịrị 2500 ọrụ. Nke a ụlọ ọrụ na-enye ndị na-esonụ ọrụ:

• ụlọọrụ ego;
• ụtụ isi na iwu;
• na-agba izu ọrụ.

Ernst Young

Ò nwetụla mgbe ị nụrụ nke ike Ernst Young? Nke a British ize-oditi ụlọ ọrụ, onye nke nnukwu na ụwa (akụkụ nke "Big Anọ" sịrị of auditors). N'okpuru ika aha The ey, nke bụ afo nke ụlọ ọrụ akpọ, na ike ebe ọ bụ na 2013. Ya n'isi ụlọ ọrụ na-dị na London.

History Ernst Young

Ernst Young e hiwere na 1989 site tụnyere oditi nke American ụlọ ọrụ: Ernst & Whinney, kere Ernstom Elvinom na 1903 na AC Young, kpụrụ Yangom Arturom na 1906.

Ey - British auditing na-agba izu na ụlọ ọrụ na-enye aka ka Lehman Brothers, wee odida na September 2008. Nke a okuku akara ntughari nke ụwa aku nsogbu nke mbubreyo 2000s na kpụ ọkụ n'ọnụ na-adọ. Mgbe ahụ, Ernst & Young kwuru na Lehman wee odida na njikọ na a usoro nke na-enwetụbeghị ụdị oghom ihe ndị mere na ego ahịa, na n'ihi otuto ụgwọ nke ụlọ akụ ahụ management, ọ bụghị auditor.

Onyeisi oche nke Board na CEO ey bụ Mark Weinberger. Ya isi ụlọ ọrụ dị na Sydney (Australia). Ke ofụri ofụri, ụlọ ọrụ meghere 728 itieutom, nke na-eji ihe karịrị 230 puku. Ọkachamara na 150 mba gburugburu ụwa.

Na Russia ụlọ ọrụ nwere ụlọ ọrụ, na-chọpụtara na St. Petersburg, Moscow, Krasnodar, Kazan, Ekaterinburg, Togliatti, Yuzhno-Sakhalinsk, Novosibirsk, Rostov-on-Don na Vladivostok.

Ihe Ernst Young

Na ya kwa afọ ndepụta "họrọ ebe a malitere a ọrụ» BusinessWeek si magazine e ọdịda mbụ ebe ey. Na na ndepụta nke Fortune "100 ụlọ ọrụ ahọrọ maka ọrụ" na 2009, nzukọ were 44th ebe na kasị elu - n'etiti "Big Anọ".

University of Great Place-arụ Ọrụ (US) na 2012 ey esịne ke ndepụta nke kasị mara n'ọrụ n'etiti ụlọ ọrụ ndị mba. Ọ maara na nke a yiri nkata elu maka nke abụọ n'afọ. Ọ na-agụnye 25 ụwa na-eduga ụlọ ọrụ a na ubi.

Ey na 2013 ghọtara dị ka ndị kasị mma na-arụrụ ọrụ n'etiti sịrị enye ọkachamara ọrụ, ma merie ndị abụọ na ogo nke interethnic Universum 50 Ụwa Kasị Mma Ile Employers.

Na 2015, ọ na-gosiri dị ka ndị kasị kwesị ekwesị na-arụrụ ọrụ n'etiti sịrị enye ọrụ enyemaka, na ọ nọ na-asatọ ebe ke ogo nke Russian Universum 50 Ụwa Kasị Mma Ile Employers.

KPMG

The ụlọ ọrụ bụ ma ama n'ihi KPMG? Nke a bụ otu n'ime ndị kasị ibu na netwọk na ụwa, na-enye nkwado maka nzere. Ọ na-emi odude ke "Big Anọ". Ya mba n'isi ụlọ ọrụ dị na Netherlands (Amstelveen).

The ụlọ ọrụ mîdaha karịa 162.000 ọrụ. KPMG enye atọ ụdị ọrụ: tax, oditi na ize (nhazigharị nke omume nke na-eme, nhazi na ize ndụ nkọwa).

History KPMG

KPMG e hiwere na 1870, mgbe Pete Uilyam Barkli aha ajụjụ ụlọ ọrụ na London. Na 1911 godu Willari Barclay Peat & Co merged na n'otu ibé Marwick Mitchell & Co na Peat Marwick Mitchell & Co, mgbe e mesịrị mara dị ka Peat Marwick.

N'otu oge na Glasgow ike Thomson McLintock ajụjụ enterprise e guzobere 1877. Kleynveld Pete na 1917 meghere ajụjụ ike Amsterdam. A obere ka e mesịrị, ọ banyere njikọ aka ha na Klynveld Kraayenhof & Co na Krayenhofom. Na 1979, Deutsche Treuhandgesellschaft (Germany), Klynveld Kraayenhof & Co (Netherlands) na McLintock Main Lafrentz (USA) kere a mba mmekorita nke onwe ha sịrị KMG ike a dị ike mba European ụlọ ọrụ. Mgbe ahụ, na 1987 KMG na Peat Marwick mere nke mbụ isi integrated ajụjụ nke ụlọ ọrụ na-ike otu nzukọ a na-akpọ nke KPMG, na wezụga nke English - Peat Marwick McLintock.

Next KPMG wara dị iche iche mgbanwe, na October 2007, ya so sịrị si Germany, Switzerland, na United Kingdom na Liechtenstein na-ike n'ime KPMG Europe ediomi. Mgbe a sonyeere otu sịrị si Belgium, CIS, Spain, Netherlands, Luxembourg, Saudi Arabia, Turkey na Norway.

Na December 2008 ọ bịara mara na US $ 2.37 ijeri .. Of abụọ ego Tremont Group nke bụ KPMG ahịa a kpọfere "Pyramid" Madoff.

Ọdịdị KPMG

KPMG oditi na-ewe ke kasị elu larịị. Ọ bụ na ogo nke 100 họrọ US n'ọrụ, nke Mbipụta Fortune kwa afo. Ọ na-ada 63 ebe na ogo na 2014, na-ahapụ n'azụ ndị ọzọ niile na anọ. Onye ọ bụla na mba ụlọ ọrụ nke ọrụ a bụ a iche iche iwu kwadoro - so KPMG International ekwenye (a Swiss ụlọ ọrụ aha na Zug).

Na 2003, KPMG International ka gbanwee ya iwu Ọdịdị si a Swiss enterprise na ekwenye otu n'okpuru iwu nke Switzerland.

Nke a Ọdịdị, na nke ngalaba-op naanị akwado ya so sịrị, na ndị ọzọ yiri netwọk, na-enye ọkachamara aka. N'otu aka ahụ ụlọ ọrụ ndị ọzọ na-enye ọrụ na njedebe n'ji. The ebumnobi amachi ibu ọrụ nke onwe ha na ndị òtù.

Andrew Michael, a mbụ Australian KPMG onyeisi oche, weghara dị ka onyeisi oche nke inter-agbụrụ na 2011, na September. Taa, ọ na-arụ ọrụ na Hong Kong. The zuru ụwa ọnụ isi nke ajụjụ ike nke "Big Anọ" n'ihi na oge mbụ na akụkọ ihe mere eme a bịara dabeere na Pacific-Asia mpaghara.

KPMG na CIS

KPMG enye oditi na ize ọrụ ke CIS mba. Ọ nwere itieutom ke Azerbaijan, Russia, Ukraine, Kyrgyzstan, Kazakhstan, Armenia, Georgia. Na ya nkewa ọrụ karịa 3800 ọrụ.

The ụlọ ọrụ meghere otu ụlọ ọrụ na Moscow, ya na mpaghara emmepe na-dị na Novosibirsk, Yekaterinburg, Perm, St. Petersburg, Krasnoyarsk, Kazan, Rostov-on-Don, Nizhny Novgorod. Isi Russian ụlọ ọrụ ndị na ya ahịa. Na 2011 gbasara ego obodo afọ revenue nke KPMG itieutom ke Russia dịrị 10.5 ijeri. Rubles.

The oruru nke "Expert RA" kpebiri na ọ bụ oditi azụmahịa KPMG bụ kasị na Russian Federation kemgbe 2009. Na 2011, KPMG kasị ukwuu ize na auditing ike na obodo, ma na akpa ebe na otu N'ihi na ndị na-esonụ afọ gosiri na PwC.

ule

"Big Anọ" oditi enịmde ebube. Ma ihe ọ bụ? The oditi kwuru na alaka nke aku na uba ọrụ na agụmakwụkwọ ịdọ aka ná ntị na-amụ na oru. Dị ka obodo iwu, n'okpuru oditi ịghọta ọrụ naanị na mmejuputa oditi nke ego (ajụjụ) okwu na-aza ajụjụ data, nakwa dị ka na-egosipụta na ọ na-arụpụta nke onwe ha auditor na-atụgharị uche na uche maka ufodu okwu n'ụdị a dere ọkachamara ikpe.

N'ezie, na dị na omenala nke azụmahịa okwu na ntụgharị, na oditi usoro bụ nwale na onwe ha nkwenye nke ajụjụ data, ntule na-akọkwara eme nke enterprise, nakwa dị ka usoro usoro, ngwaahịa ma ọ bụ ọrụ ahụ. Ọtụtụ mgbe, okwu a na-etinyere na oditi nke ajụjụ okwu nke ụlọ ọrụ maka nzube nke na-ekwupụta echiche na ha ndaba.

Na azụmahịa omume, na-eji echiche nke "oru oditi", "arụmọrụ", "àgwà", "ebe obibi" na ndị ọzọ ọdịiche nke oditi. Otú ọ dị, ndị a Filiks na-enweghị echiche kpọmkwem na Law (iwu) formulations. Ụfọdụ ụdị nso ule asambodo na uru. Ọ dị mkpa ịmata ọdịiche dị n'etiti ndị a na ụdị esịtidem oditi, Nnyocha na nlekota-eme na nnọchite nke oditi nke ego nkwupụta.

ndụmọdụ

Ugbu a anyị na-ahụ ihe ize. Nke a na-arụ ọrụ bụ yiri ka ize oru, oru na ubi nke technology mkpa, azụmahịa, ọkachamara, ego, iwu, teknuzu eme. Nzube nke a ịdọ aka ná ntị bụ inyere management (oha) ke ọbọ ebumnobi.

Na-agba izu na ụlọ ọrụ ndị na-egosi dị iche iche na-eme ebe (eg, mmadụ, ego, usoro, nzukọ).

Consulting Aims nyochaa na ịnwapụta atụmanya nke ngwa na mmepe nke nkà mmụta sayensị na-oru na ụba na-nzukọ ngwọta na-ewere n'ime akaụntụ nsogbu nke ahịa na domain.

Consultancy na-esonụ mgbe:

• The ụlọ ọrụ kwesịrị echiche ọhụrụ.
• The ụlọ ọrụ kwesịrị ọmụma na ahụmahụ.
• The ụlọ ọrụ management bụ a ojuju na otu ihe dị mkpa, na inweta ihe nkwanye a chọrọ si n'èzí ele.
• The ụlọ ọrụ mkpa akwado mezue ọ bụla oru ngo.
• N'ihi na nke ọghọm nke intra-ụlọọrụ sịrị mkpa a ọkachamara kwuo, ike ghọọ a njikọ n'etiti ngalaba na-etoju.