主题：【原创】小企业管理案例：1、引子 -- wqnsihs

具体的操作规范是绝对不会给审计的人看

It depends. For state-owned firms, many documents are well-kept as "state secrets". As a former auditor, I have to admit that state firms are very hard to deal with: even important audit-related documents were well-guarded.

For multinational firms, you can always push the case and get some non-audit related documents for audit purpose. I have read enough their operational documents. But it is true that we did not check carefully their patents and commercial know-how.

Andersen is dead in China for more than 9 years. And its China offices were well-known among peers for doing very lousy job. The China leadership were full of 变态 partners from Taiwan. Almost all audit projects were understaffed and work load was watered down.