财务假账面面观因部分会计师事务所协同世界重量级上市公司及中国银广厦等上市公司造假，会计师事务所遭遇的信任危机正席卷全美国并向世界各国蔓延，信用危机震撼了遵纪守法的投资者，同时也影响了监督部门和执法机关对会计师事务所的信任。但把“做假”的责任全部推给会计师 As a result of some accounting firms cooperating with listed companies such as world heavyweight listed companies and China Guang Guang Ha, the crisis of trust in accounting firms is sweeping across the United States and spreading to all countries in the world. The credit crisis has shaken the law-abiding Investors, but also affected the supervision departments and law enforcement agencies to the trust of accounting firms. But the responsibility of “fraud” all pushed accountants