【新唐人2014年01月27日訊】美國證監會懷疑9家在美國上市的中國企業涉嫌欺詐，要求負責審計的「四大」會計司事務所，提供在審計過程中使用的「工作文件」或企業檔案，但「四大」以違反中國法律規定為由予以拒絕，因而被美國證券交易委員會起訴，並要求暫停「四大」中國分部，為美國上市交易企業提供審計服務。
「德勤」、「安永」、「畢馬威」和「普華永道」，這四大全球最大的會計師事務所，被業內稱為「四大」。 1月23號，美國證券交易委員會裁定，禁止「四大」中國分部在美國執業半年。原因在於「四大」拒絕向美國檢方提供審計文件，以協助美國證券交易委員會，調查這些在美上市的中國企業涉嫌金融詐騙。
北京註冊會計師杜延林，曾經擔任「中石化」海外上市時的審計項目經理，他認為美國證監會和「四大」的矛盾，應該在於美國證監會要求「四大」交出審計的底稿上。
北京註冊會計師杜延林：「比如說中石化如果是造假的話，它的底稿能不能驗出來，這是有疑問的，因為好多造假並不在賬面上體現出來。甚至它的軌跡你都看不到，他可能從其他的渠道來做這些事情，底稿上可能有些蛛絲馬跡，因為四大審計，它刪掉重要性原則，他認為不違反它的重要性的他可以不披露，但是證卷監管(部門)可能(認為)這些問題可能就會發現一些舞弊的線索。」
「四大」的客戶幾乎涵蓋了絕大多數大型跨國公司中國分支，同時，為了取信於美國證券交易委員會以及美國本土投資者，多數赴美上市的中國公司，也都選擇了「四大」作為審計機構。
《上海證券報》分析，美國法院的處罰決定，如果最終獲得通過，代表著在華跨國公司將為公司的中國業務更換審計機構，同時超過200家在美上市的中國公司，也都將進行相應的更換。尤其對那些正在赴美上市進程中的中國公司會造成巨大損失。
原「普華永道」註冊會計師李麗：「上市公司的財務報表呢是對社會大眾公開的，能幫助投資人和債權人了解企業的經營狀況，一般來講，被審計過的財務報表，被大眾認為可信度比較高，那麼，虛假的財務報表通常會誤導投資人。」
曾經，全球最大的會計師事務所「安達信」，因配合上市公司做假帳，逃避美國證交會調查，最終名聲掃地，近百年的老字號被迫退出審計業務，使會計業內的「五大」變為「四大」。
「英國廣播公司《BBC》」分析報導，中國的數字可信度不高，一些公司為了避稅或得到出口退稅補貼等原因，往往虛報銷售及利潤。而且，官方的統計數字為了政治原因，也可能隨便改變。
據報導，2010年前後開始，至少130家中資公司的會計或信息披露問題，在美國遭到質疑，這些中資公司很多通過「反向收購」在美國上市。過去兩年來，美國證監會針對多家中資公司及高管，提起了約20項訴訟，指控這些公司存在一系列欺詐行為，公司股價因此大跌。美國投資者因此蒙受了數十億美元的賬面損失。
而自2011年以來，美國證監會逐步收緊了中國企業「反向收購」的門檻，還在2012年12月，對「四大」中國分公司提起訴訟，指控「四大」拒絕證監會對中國公司涉嫌會計造假的調查，違反相關證券法。
「四大」辯稱，提供相關資料涉及公司秘密，和違背中國法律。
杜延林：「四大會計師事務所可能也會藉助中國官方的一些支持，來抵抗美國的證卷交易機構，他們可能從在中國大陸經營的前景，這個角度考慮問題呢，可能拒絕向美國司法部門提供一些信息。中國政府是個很敏感的政府，因為他們秘密太多，當然這個秘密不一定是商業秘密，更多的是其他秘密。」
目前「四大」正在準備上訴。杜延林指出，如果這個事情發生在中國，不管是「四大」還是國內任何一個會計師事務所，都必須無條件配合調查。
採訪編輯/劉惠 後製/舒燦
Dangers of Fraudulent Business Data – Now The SEC Take Action
It is reported that on suspicion of fraudulent accounting practices of nine U.S.-listed Chinese companies,
the powerful Securities and Exchange Commission (SEC)demanded that the Big Four release the audit information of their clients.
However, the Big Four refused to present the data about companies based in China and listed in the U.S., saying they endeavoredto comply with Chinese secrecy laws.
A U.S. SEC judge has decided that the Chinese units of the Big Four accountants should be suspended from auditing.
The Big Four are Deloitte, Ernst & Young, KPMG and PwC,the four largest professional accounting firms in the world
On January 23, the U.S. SEC decided to suspend the Chinese branches of the Big Four for six months.
The reason is that the Big Four refused to provide work papers of the audits to the SEC for conducting investigations of suspected financial fraud of US-listed Chinese companies.
Beijing CPA, Du Yanlin, once an audit manager of overseas-listed Sinopec, suspects the problem lies in the audit papers.
Du Yanlin, Beijing CPA: “Take Sinopec for example. If Sinopec is suspected of fraud, it is questionable if any fraud would show in the audit.It is very hard to trace it because they might manipulate the data through other ways There also might be some clues in paperwork.The Big Four could have deleted the clues during the audit as long as it does not violate the principles.However, the SEC does not believe so."
The Big Four handle the vast majority of audits for large
international companies in their Chinese subsidiaries.
The vast majority of US-listed Chinese companies also choose
the Big Four as their auditing agencies in order to gain the trust of
the SEC.
Shanghai Securities News speculate that the six month suspension will result in a change of audit services of international Chinese companies.
More than 200 US-listed Chinese companies will also make the switch.
This is evidently causing tremendous losses to those Chinese companies in the process of being listed in the US.
Lee Li, Former PwC CPA: “The financial statements of listed companies are open to the public.It helps investors and creditors to assess the business.
In general, audited financial statements are relatively credible. Fraudulent financial statements often mislead investors."
Arthur Andersen was once the world’s largest accounting firm.
Its fraudulent practices and obstruction of justice finally discredited the company and turned the Big Five into the Big Four.
The BBC Chinese report pointed out the skepticism of the data the Chinese companies have presented.
To cut taxes or receive tax credits, false sales and profits are generally reported.
The official data may also be altered for political purposes.
WSJ reported that at least 130 such companies encountered questions about their accounting or disclosures, starting around
2010.
Many of the companies had gained access to U.S. markets through “reverse mergers."
The long arm of the SEC has filed about 20 lawsuits and administrative proceedings against various Chinese companies and their executives over the past two years,
alleging a variety of fraudulent practices.
That wave of alleged problems caused the companies ‘ stocks to plunge, costing U.S. investors billions of dollars on paper.
Since 2011, the SEC have since clamped down on the use of reverse mergers to get onto U.S. exchanges.
The Big Four ‘s refusal to cooperate with the request to share papers for relevant investigation has resulted in the SEC ‘s administrative proceeding against them, reported the WSJ.
The Big Four argue that they tried to comply with Chinese secrecy laws.
Du Yanlin: “The Big Four could have resisted the SEC with the official support of the communist regime, and considerations for the aspect of business in China.
The communist regime is a complex Government, with too many secrets, not necessarily trade secretes , but many more besides."
The Big Four are preparing to appeal.
Du Yanlin indicates that if it were in China, any audit firm, including the Big Four, would have to comply and cooperate unconditionally.
Interview & Edit/LiuHui Post-Production /ShuCan