m********n
发帖数: 15 | 1 今年年初PCAOB发布了Audit Standard No. 5("AS5")来取代AS2, 对四大的人员聘用计
划产生了一定影响。众所周知，前几年由于SOX 404法案，四大普遍生意比较好，尤其
是审计费用部分。为了应对404 work的资源需要，这两年美国四大每年都在扩招。但
AS5发布后，对于internal control的audit可以更多地依靠auditor的职业判断，而不
是像AS2那样规定条条框框。这样一来，404 work对于人员数量的需求出现下降，四大
普遍出现了 over capacity,即人员的down time 增加，尤其是在entry level. 诚然，
四大在今后一两年仍然会继续招聘，但由于僧多粥少，竞争会进一步激烈。 | i******m
发帖数: 2591 | 2 well, the topic is not new..but it's the first time brought out on this
board...I'm glad that someone talking about it...there are many things
related to this issue:
1. 2007 is the second year that SOX 404 put into practice. AS 5 is an
adjustment that addresses the complaints from public issuers, sort of
lessening SOX 404 burden... Public issuers directly benefit from it. So,
good news for corporate practicers...you got a piece of cake this year!
2. The core piece of AS 5 is primarily speaking t |
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