 |
|
Subject: auditor shopping Владелец хеджевого фонда каждый год заказывал аудиторскую проверку своей фирмы в другой компании, чтобы скрыть свое мошенничество. Obviously he was auditor shopping.
|
|
Ср.: to go/be clothes shopping to go/be food shopping etc. |
|
Baxter нет, тут это не годится, особенно про еду. lavazza |
|
менял как перчатки When you lose auditors on a yearly basis, accounting experts say, you're breaking the sequential chain, prohibiting the auditors from really seeing what your numbers look like year after year. What you're doing is allowing breaks and adding in assumptions. This kind of activity can be devastating to credibility and accuracy. http://money.cnn.com/2009/02/04/news/newsmakers/Audit_shopping_Waxler.fortune/index.htm |
|
(рано цитату оборвала) "The longer you stay with same auditor the more they know about you. When a new auditor comes in, they have to learn about your company. This allows you to conceal some information," says Pornsit Jiraporn, assistant professor of finance at Pennsylvania State University, who co-wrote the 2004 study, "Causes and Consequences of Audit Shopping." "Sometimes there is a legitimate reason for switching once, but this is very suspicious." т.е. *искал аудитора с наиболее удовлетворяющими его условиями* не объясняет смысл таких скачков от аудитора к аудитору |
| You need to be logged in to post in the forum |