Authentication refers to audit, and the authentication of the four major accounting firms refers to the audit department.

The audit departments of the four major accounting firms are responsible for the following work;

1. First, make an audit plan based on risk assessment.

2. According to the audit plan, implement the control test, and the information and related positions involved in the control test include but are not limited to the personnel of the finance department.

3. According to the results of control test, formulate/revise the specific scheme of substantive test.

4. Conduct specific substantive tests, complete the on-site audit, and communicate with the management and governance of the company on the preliminary audit.

5. Send the audit report to the audited entity for comments. If the auditee agrees to modify the draft for comments, sign and seal it for confirmation, sign a series of statements at the same time, and finally issue an audit report.

The four major accounting firms refer to the four famous accounting firms in the world: PricewaterhouseCoopers (PwC), Deloitte (DTT), KPMG and Ernst & Young (EY). Internationally, market value (20 10 data):

Deloitte (DTT) has a revenue of US$ 26.578 billion and 65,438+024,000 employees.

PricewaterhouseCoopers (PWC) has a revenue of $26.569 billion and employees116,935.

Ernst &; Young), with an income of 21300 million USD and 99,203 employees.

KPMG has a revenue of US$ 20.6 billion and 93,000 employees.