公司财务分析讲座【南开大学经济学院张增伟】.pptx

第11讲 公司财务分析（2）;主要内容;1 会计师组织概览;1-1 四大国际会计公司（Big Four）;Global Revenue Comparison;PwC;1849 Samuel Lowell Price sets up in business in London 1854 William Cooper establishes his own practice in London, which seven years later becomes Cooper Brothers 1865 Price, Holyland and Waterhouse join forces in partnership 1874 Name changes to Price, Waterhouse Co. 1898 Robert H. Montgomery, William M. Lybrand, Adam A. Ross Jr. and his brother T. Edward Ross form Lybrand, Ross Brothers and Montgomery 1957 Cooper Brothers Co (UK), McDonald, Currie and Co (Canada) and Lybrand, Ross Bros Montgomery (US) merge to form Coopers Lybrand 1982 Price Waterhouse World Firm formed 1990 Coopers Lybrand merges with Deloitte Haskins Sells in a number of countries around the world 1998 Worldwide merger of Price Waterhouse and Coopers Lybrand to create PricewaterhouseCoopers ;KPMG;P is for Peat William Barclay Peat founded the accounting firm William Barclay Peat Co. in London, in 1870. M stands for Marwick James Marwick founded the accounting firm Marwick, Mitchell Co. with Roger Mitchell, in New York City, in 1897. G is for Goerdeler Dr. Reinhard Goerdeler was the first President of the International Federation of Accountants, and was for several years the Chairman of KMG. He is credited with laying many of the foundations for the Klynveld Main Goerdeler merger.;DTT;DTT; ; ; ; ;EY;EY;Entrepreneurs and Innovators. Ernst pioneered the idea that accounting information could be used to make business decisions—the forerunner of management consulting. He also was the first to advertise professional services. Young was profoundly interested in the development of young professionals. In the 1920s he originated a staff school; in the 1930s, his firm was the first to recruit from university campuses. Both firms were quick to enter the global marketplace. As early as 1924, they allied with prominent British firms—Young with Broads Paterson Co., and Ernst with Whinney Smi