论文部分内容阅读
2001年12月2日美国能源业巨子“安然”宣告破产,创下美国历史上最大一起破产案。这一事件立刻成为媒体关注的焦点。作为安然审计师的安达信(AA)也受到频频曝光。2002年3月14日,美国司法部以“阻挠调查”为罪名对 AA 销毁安然档案提起刑事诉讼。经过激烈辩论,美国联邦法庭于6月初裁定 AA 的罪名成立。8月底 AA 被迫停止上市公司的
On December 2, 2001, the U.S. energy giant, Enron, declared bankruptcy, setting a bankruptcy case in the history of the United States. This incident immediately became the focus of the media. Andersen, the Enron auditor, is also frequently exposed. On March 14, 2002, the U.S. Department of Justice initiated a criminal lawsuit against the destruction of Enron files by the “Obstructing Investigations”. After heated debates, the U.S. federal court ruled in early June that AA was found guilty. AA was forced to stop listing at the end of August