目次一、美国信用危机及其原因的剖析二、美国审计制度的缺陷三、重新界定民间审计机构的业务范围四、如何界定民间审计机构的业务范围一、美国信用危机及其原因的剖析2001年底以来,发生在美国诸多享有世界声誉的大公司身上的造假曝光,如安然公司、世界通信公司、施乐公司、安达信会计事务所、美林公司、卡马特百货公司和环球电讯公司等等,这些公司一次次“地震”的轮番发生,沉重地打击了投资者的信心和美国经济的复苏势头。美国最新官方数据显示,消费者的信心已跌至九年以来的 First, the United States an analysis of the credit crisis and its causes two shortcomings in the United States audit system three redefine the scope of business of private audit institutions four, how to define the scope of business of private audit institutions First, the analysis of the credit crisis in the United States and its causes Fraudulent exposures that have taken place in many of America’s world-renowned corporations such as Enron, WorldCom, Xerox, Arthur Andersen, Merrill Lynch, Carmart Branches and Global Crossing, among others, The repeated “Earthquake” turnovers of these companies have dealt a heavy blow to investors’ confidence and the recovery of the U.S. economy. The latest U.S. official data shows that consumer confidence has dropped to nine years