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  2. Big Four accounting firms - Wikipedia

    en.wikipedia.org/wiki/Big_Four_accounting_firms

    None of the "firms" within the Big Four is actually a single firm; rather, they are professional services networks.Each is a network of firms, owned and managed independently, which have entered into agreements with the other member firms in the network to share a common name, brand, intellectual property, and quality standards.

  3. Accounting network - Wikipedia

    en.wikipedia.org/wiki/Accounting_network

    Accounting networks were created to meet a specific need. “The accounting profession in the U.S. was built upon a state-established monopoly for audits of financial statements.” [4] Accounting networks arose out of the necessity for public American companies to have audited financial statements for the Securities and Exchange Commission (SEC). [5]

  4. Deloitte - Wikipedia

    en.wikipedia.org/wiki/Deloitte

    The international firm is a UK private company, limited by guarantee, supported by a network of independent legal entities. [10] Deloitte provides audit, consulting, financial advisory, risk advisory, tax, and legal services with approximately 457,000 employees globally, and operates in over 150 countries. [4]

  5. Meet the leaders of the Big 4, who jointly employ 1.5 ... - AOL

    www.aol.com/news/meet-leaders-big-4-jointly...

    Joe Ucuzoglu has been Deloitte's global CEO since January 2023. Ucuzolgu, who grew up in Los Angeles, was CEO of Deloitte US from 2019 to 2022 before ascending to the top job.

  6. Internal audit - Wikipedia

    en.wikipedia.org/wiki/Internal_audit

    Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]

  7. Ernst & Young - Wikipedia

    en.wikipedia.org/wiki/Ernst_&_Young

    As a result, the firm was barred by the SEC from accepting any new publicly traded companies as audit clients for six months. [53] In April 2004, Equitable Life, a UK life assurance company, sued EY after nearly collapsing but abandoned the case in September 2005. EY described the case as "a scandalous waste of time, money and resources for all ...

  8. Chief audit executive - Wikipedia

    en.wikipedia.org/wiki/Chief_audit_executive

    Ensure that internal audit resources are appropriate, sufficient and effectively deployed to achieve the internal audit plan approved by the audit committee or the board. Ensure that internal auditors have appropriate professional qualifications and skills, and opportunities for sufficient training and development to maintain and develop their ...

  9. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    The auditor must test entity-level controls that are important to the auditor's conclusion about whether the company has effective internal control over financial reporting. Depending on the auditor's evaluation of the effectiveness of the entity-level controls, the auditor can increase or decrease the amount of testing that they will perform.