OPPapers.com

Enron

University of Oklahoma Universitas Oklahoma
                                                                                                       
ABSTRACT: ABSTRAK:   Arthur Edward Andersen built his firm, Arthur Andersen & Company, into one of the largest and most respected accounting firms in the world through his reputation for honesty and integrity. Edward Arthur Andersen dibangun perusahaan itu, Arthur Andersen & Company, menjadi salah satu yang terbesar dan paling dihormati akuntansi perusahaan di seluruh dunia melalui reputasi untuk kejujuran dan integritas.   “Think straight. "Pikirkan lurus. Talk straight” was his motto and he insisted that his clients adopt that same attitude when preparing and issuing their periodic financial statements. Bicara lurus "itu adalah moto dan tegas bahwa klien mengadopsi sikap yang sama ketika mempersiapkan dan penerbitan laporan keuangan mereka berkala.   Arthur Andersen’s auditing philosophy was not based on ensuring that clients complied with specific accounting rules because in the early days of the US accounting profession there were few formal rules and guidelines for accountants and auditors to follow. Arthur Andersen's audit filosofi tidak berdasarkan memastikan bahwa klien complied dengan aturan khusus akuntansi karena pada awal hari dari US akuntansi profesi ada beberapa aturan formal dan panduan untuk akuntan dan auditor untuk mengikuti.   Instead, Andersen predicated his firm’s auditing philosophy on a passionate belief that the primary role of the auditor is to ensure that clients report fully and honestly to the public. Sebagai gantinya, dia Andersen Kawasan berpredikat perubahan audit filosofi pada bernafsu kepercayaan bahwa peran utama dari auditor adalah untuk memastikan bahwa laporan klien sepenuhnya dan jujur kepada publik.
Ironically, Arthur Andersen & Company’s dramatic fall from prominence resulted from its association with a client known for aggressive and innovative uses of “accounting...