由于英国的麦克斯韦尔通讯公司、国际商业信贷银行(BCCI)和波利·佩克公司等企业几十亿美元案情的披露,西方的商界有足够的理由认为,执业会计师们那种严纪守法、可信赖和受人尊敬的形象正在迅速地褪色。英国的一份投资月刊认为,会计执业界从来没有象现在这样令人失望。 事实证明,尽管有规范的审计程序加以约束,然而当麦克斯韦尔“帝国”陷入债务危机时,它却能够不受限制地借取巨额资金,侵吞各分公司的养老基金。总部设在伦敦的国际商业信贷银行在过去十多年里,编织了一张洗钱和从事其它非法活动的巨 Due to the billions of dollars disclosed by British companies Maxwell Communications, BCCI and Polly Peck, the Western business community has every reason to believe that practicing accountants are the most disciplined and law- Trusted and respected image is rapidly fading. A monthly investment magazine in Britain believes that the accounting profession has never been as disappointing as it is now. In spite of the normative audit procedures, it proved that Maxwell was able to borrow huge sums of money without any restriction when it “plunged” into the debt crisis, embezzling the pension funds of its branches. Headquartered in London, ICBC has woven over the past decade or so a huge collection of money laundering and other illicit activities