Previously, this office is known as Deloitte

Big Four (English: The Big Four) is a group of four professional services firm and the largest international accounting, which handles the majority of the audit work for a public company or a private company. Big Four firms are as follows, with the data last:
$ 26.6 billion
This group was known as the "Big Eight", and reduced to the "Big Five" through a series of mergers. do not call list Big Five became the Big Four after the collapse of Arthur Andersen in 2002, because of his involvement in the Enron scandal.
Most of the Big 8 is an alliance between firms from the British and US in the 19th century or early 20th century. Price Waterhouse is a UK firm which later opened a branch in the US in 1890 and then separate and independent. do not call list Firm Peat Marwick Mitchell is a combination of US and UK firms and use the same name in 1925. Other firms use different names for the domestic business (do not use a name shared / common names), among others do not call list Touche Ross in 1960, Arthur Young (at first Arthur Young, McLelland Moores) do not call list 1968, Coopers & Lybrand in 1973, Deloitte Haskins & Sells in 1978 and Ernst & Whinney in 1979.
Competition intensified among accounting firms and the Big 8 to the Big 6 in June 1989 when Ernst & Whinney merged with Arthur Young becoming Ernst & Young and Deloitte, Haskins & Sells merged with Touche Ross became Deloitte & Touche in August 1989.
2. Ernst & Young
The case of Enron's collapse has dragged Arthur Andersen, Enron's auditing the financial statements, into a series do not call list of investigations by the US stock exchange authorities. The investigation concluded Arthur Andersen was involved in the scandal. Accounting firm Arthur Andersen was charged against the law for destroying documents related to auditing Enron, and cover up the loss of millions of dollars. Results of the legal decision effectively causing global bankruptcy of business Arthur Andersen. Accounting firms throughout the world under the banner of Arthur Andersen completely sold and mostly becoming a member of international accounting firms. In the UK, the local partner of Arthur Andersen mostly joined do not call list Ernst & Young and Deloitte. In Indonesia, the partner do not call list of Arthur Andersen finally joined Ernst & Young.
PricewaterhouseCoopers (PwC) is the largest professional do not call list services office in the world today. This office was formed in 1998 from the merger between Price Waterhouse and Coopers & Lybrand. PwC is the largest among the Big Four auditors, the other is Deloitte, Ernst & Young and KPMG.
The legal form an alliance is very different from a true global company and this office is a combination of offices of members who have their own autonomy in the respective jurisdictions of each country. Senior fellow of offices members sitting in a board of directors which is an umbrella organization called PricewaterhouseCoopers International Limited, a company in the United Kingdom to coordinate. Today, globally, led by Samuel A. DiPiazza Jr., (52 years), a fellow ex-Coopers & Lybrand.
Consultancy, including stabilization of performance, transaction and merger and acquisitions, and crisis management in various areas of specialization such as accounting and actuarial consulting services.
Approximately 82% of PwC's annual income contributed by Europe and North America, Europe do not call list itself noted by 45%. Services is the most dominant of the Audit and Attestation, which accounts for more than 50% revenue PwC.
In March 2005, PricewaterhouseCoopers audit clients, including four of the ten largest public companies in the United States (ExxonMobil, Ford Motor Company, ChevronTexaco and IBM). PwC also audited four of the ten largest companies in the United Kingdom (GlaxoSmithKline, Royal Dutch Shell, Barclays and Lloyds TSB). PwC other major clients among American International do not call list Group, Freddie Mac, Bank of America, JP Morgan Chase, Tesco, Unilever, and the Academy of Motion Picture Arts and Sciences, which lists the voting for the Academy Awards.
A group of international accounting firms in the world. In 2004, with 16.4 billion US dollars, they are the largest among the Big Four auditors in terms of income. In addition to accounting services, Deloitte is one of the largest business advisory offices in the world that offers strategic and operational management services to companies in the Fortune 500.
Previously, this office is known as Deloitte & Touche formed by the merger of Touche Ross and

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In the form of advisory services focused on matters relating to the financial statements. If Consul

The Big Four is a group of four professional bhv services firm and the largest international accounting, which handles the majority of the audit work for public companies maupunperusahaan closed. Big Four firms are as follows:
This group was known as the "Big Eight", and reduced to the "Big Five" through a series of mergers. Big Five became bhv the Big Four after keruntuhanArthur Andersen in 2002, because of his involvement in the Enron scandal.
Then in 1989, the Big Eight turned into Big Six when Ernst & Whinney joined Arthur Young to form Ernst & Young in June and Deloitte, Haskins & Sells joined Touche Ross to form Deloitte & Touche in August. Big Six include:
Furthermore, the Big Six turns into the Big Five in July 1998 at the time of joining Price Waterhouse Coopers & Lybrand to form PricewaterhouseCoopers. Big Five include:
Big Five eventually became the Big Four after the collapse of Arthur Andersen in 2002, because of his involvement in the Enron scandal. Accounting firm Arthur Andersen was charged against the law for destroying documents bhv related to auditing Enron, and cover up the loss of millions bhv of dollars in the Enron scandal that exploded in 2001. Results of the legal decision effectively causing global bankruptcy of business Arthur Andersen. Colleagues in offices around the world under the banner of Arthur Andersen completely sold and mostly becoming a member of international accounting firms. In the United Kingdom, the local partner bhv of Arthur Andersen mostly joined Ernst & Young and Deloitte. In Indonesia, the partner of Arthur Andersen finally joined Ernst & Young.
The bankruptcy of Arthur Andersen leaving only four international accounting firms throughout the world, causing major problems for large international companies, because they are required to use a different accounting firm to audit the company and the work of non-audit services. Therefore, the loss of one of the big accounting firms that have lower levels of competition between firms and cause increased burden of accounting for multiple clients.
Is one of the firm that has the highest total global bhv revenues (achieved in 2013) among the Big Four other members that the total income of $ 32.4 Billion. Deloitte is headquartered in the United States. Growth Delloitte Touche Tohmatsu globally increased significantly in recent years, and also compete with PricewaterhuseCoper Keat in terms of revenue. Deloitte has a workforce of more than 200,000 professionals and has more branches than 150 countries worldwide. In Indonesia, Deloitte in collaboration with the Office of Osman Bing Satrio & Eny and are located in two places, namely Jakarta and Surabaya.
Services offered in the form of attestation services & kosultan, audit services is one of the types of services offered by Deloitte bhv for its assurance. As for his assurance, Deloitte forward consultation on the adoption of IFRS-based financial statements (International Financial Reporting Standards)
Services rendered in the form of inputs professional opinion to clients in need. Generally consultation form of the target market, the location of the establishment of the factory, legal issues in Indonesia, etc. Foreign clients typically need to employ a reliable and professional consultation before founding his company here.
In the form of services related to risk management and compliance in the company, both in the operational side, technical and financial companies. Services in question bhv include: Control Assurance: Helping companies create and oversee SOP made to run well in a corporate environment. Internal Audit: See if the specified SOP company has been run and the maximum by each division. Security Service: Dealing bhv with the data's security level of the company. Risk Management: Minimize the risks that may occur in the management bhv of the company, for example: Turn-over of high employee Regulatory Compliance: Keeping companies abiding by regulations made by the government
In the form of advisory services focused on matters relating to the financial statements. If Consulting may be more emphasis bhv towards technical, but more towards the financial advisory financial statements

As the implementation of the principle of accountability of government institutions, UB has been au

BAKP Audit Firm Financial Statements 2013
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As the implementation of the principle of accountability of government institutions, UB has been audited by an independent public accounting firm. Here is the statement of financial position (balance sheet), and activity reports fiscal year 2013 were audited.
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5. On October 16, 2001, Enron

Enron is a company of the merger between InterNorth (distributor of natural gas by pipeline) with Houston Natural Gas. The two companies have joined in 1985. The core business of Enron engaged market in the energy industry, and then perform a very broad diversification even in areas that have nothing to do with the energy industry. The business diversification, among others, include futures transaction, non-energy commodity trading and business activities keuangan.Kasus Enron began to unfold in December 2001 and continues market to roll in 2002 very broad implications for global financial markets marked market by declining stock prices drastically various stock exchanges around the world, from America, Europe, to Asia. Enron, a company that is ranked seventh of five hundred of the leading companies in the United States and is the largest energy market company in the US went bankrupt with debts left nearly US $ 31.2 billion.
In the case of Enron known occurrence of moral hazard behavior among manipulation of financial statements with a record profit of 600 million market US dollars when the company suffered a loss. Manipulation of profits due to the company's desire that the stock remains attractive to investors, market this embarrassing case involving the allegedly participated in the White House, including the vice president of the United States. Chronologically, facts, data and information from various sources related to the collapse of Enron (debacle), can the writer suggested as follows:
1. The Board of Directors (the board of directors, executive market directors and non-executive director) allow the activity-specific business activity contains elements of conflict market of interest and allow the transactions based on the information can only be accessed by the Parties in the company (insider trading), including the practice of accounting and unhealthy business market before it is revealed to the public.
3. In early 2001 the firm Andersen partners to evaluate the possibility of retaining or releasing Enron as a client of the company, given the very high risk associated with accounting and business practices Enron. From the results of the evaluation was decided to retain Enron as a client KAP Andersen.
4. One of the Enron executives in the report have questioned the practice of accounting companies that are considered unhealthy and expressed concern with regard to the matter to the CEO and partner market of the firm in mid 2001. Andersen Enron CEO assigning legal counsel to conduct an investigation into these concerns but does not allow advisors law to question the considerations underlying the accounting in question. The results of the investigation by the legal counsel concluded that there are no serious matters that need attention. market
5. On October 16, 2001, Enron's financial statements published third quarter. The report said that Enron's net profit has increased to $ 393 million, up $ 100 million compared to the previous period. Enron CEO Kenneth Lay, Enron continually mention that the outlook is very good. He also did not explain in detail about the imposition of cost accounting (special accounting charge / expense) market of $ 1 billion, which actually cause the actual results for the period to $ 644 million loss. The analysts and reporters then find out more about the burden of $ 1 billion, and was derived from transactions carried out by companies that established by the CFO of Enron.
6. On December 2, 2001 Enron bankruptcy registering the company to court and lay off 5000 employees. At the time it was revealed that there are loans that are not in the report worth more than one billion dollars. With this disclosure that the value of investments and profits on hold (retained earnings) is reduced in the same amount.
7. Enron and Andersen Firm accused of committing crimes in the form of destruction of documents related market to the investigation into the bankruptcy of Enron (inhibition of the judicial process
9. KAP Andersen dismissed market as Enron auditor in mid-June 2002 while the firm Andersen market stated that the audit assignment by Enron had expired at the time of the Enron filed for bankruptcy market on December 2, 2001.
10. CEO of Enron, Kenneth Lay resigned on January 2, 2002 but still retained his position on the board of directors of the company. On February 4, Mr. Lay resigned from the board of directors of the company.
13. On March 14, 2002 Justice department sentenced KAP Andersen BERSA

Office / Workshop: Jl. Magelang KM.16, Dsn. Surowangsan RT.1 / RW.17, Margorejo, Tempel, Sleman - Y

Sculptures and reliefs maker services: monuments, parks, display, religion, crafts, food models, souvenirs, replica, mascot, sculpture graduation, action figures. emma Fiberglass, resin, stone, GRC, Metal: bronze, brass, copper, aluminum, Yogyakarta
Make a hanging lamp shade hanging lamp shade is not difficult emma but pekarjaan that require careful handling. What is needed is thoroughness, neatness and the selection emma of the right size. The lampshade is made of resin with a diameter of 25 cm height and the size of the handle is made proportional accessories. Hood chandelier that we produce finished with 2 color options; yellow and dark brown. On the side in all of them using the classic white color that will provide more dim light effects. Suitable as intended become light system for a Cafe in Central emma Jakarta, which is none other than the ordering party. Light fittings emma using two standard sizes and mounted inside the ring as a link / hook chain or wire hanger. The main material of this pendant lampshade is fiberglass rsin with glossy finish duco paint. Here are some photos of the manufacture of fiberglass resin pendant lampshade which we can work into various aesthetic elements of this room. finishing process models resin pendant lampshade mold resin pendant lamp shade lampshade hanging resin production
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No wonder if nine out of ten KAP gain administrative initiative action of the Ministry of Finance f

Jakarta, 19 April 2001 .Indonesia Corruption Watch (ICW) asked the police to investigate nine public initiative accounting firm, which is based on the report of Finance and Development Supervisory Agency (BPK), is alleged to have colluded with the bank ever audited between 1995-1997. ICW coordinator initiative Teten Masduki told reporters on Thursday, said that based on the findings of BPK, nine out of ten KAP who conduct audits of approximately 36 troubled banks did not perform activities in accordance with auditing standards. initiative
The results of the audit was not in accordance with the fact that as a result the majority of banks are audited among banks suspended business activities by governments around initiative the year 1999. The nine KAP is AI & R, HT & M, H & R, JM & R, PU & R, RY, S & S, SD & R, and RBT & R. "In initiative other words, the ninth KAP has violated professional ethics. Chances are there is collusion between public accounting firm with banks examined to polish its report giving a false report, is clearly a crime, "he said. Therefore, the ICW in the near future will provide a report to the police to conduct inquiries regarding any crime committed public accounting firm with the banks.
ICW suspect, report the results of KAP was not just "human error" or errors in the writing of the financial statements which are not intentional, but there may be a number of irregularities and violations of the attempted covered by accounting engineering. Teten also deplore the Director General of Financial Institutions do not perform administrative actions even though the BPK has submitted its report, because it then ICW took the initiative initiative to expose the BPK's report because it was not a mistake nine KAP light. "We suspect, ninth KAP has violated the standards of the audit so as to produce a report that is misleading the public, for example they give is a healthy bank statements turned out in record time bankrupt. This is detrimental to society. We expect the administrative action of the Ministry of Finance for example revoke the license of public accounting firms, "he initiative said. According tetan, ICW has also been reported that the action of the ninth to the Honorary Council KAP Indonesian Institute initiative of Accountants (IAI) and also requested that ethical action against members initiative who violate the code of professional conduct accountant.
In this case ICW has done the right thing to ask the police to investigate nine public accounting firm, which is based on the report of Finance and Development Supervisory Agency (BPK), is alleged to have colluded with the bank ever audited between 1995-1997. And it turns out that nine out of ten KAP conduct audits of approximately 36 troubled banks did not perform activities in accordance with auditing standards.
No wonder if nine out of ten KAP gain administrative initiative action of the Ministry of Finance for example revoke the license of public accounting firms, because of the possibility of collusion between public accounting firm with banks examined to polish its report giving a false report, is clearly a crime. Also considered deceive many. Due to the audited report is healthy, initiative but in fact at the time stated bangkrupt close. Because of the way that the person or people who become customers of the relevant bank losses. Because not return their money deposited in the bank.
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