sysop

四大是指四大会计师事务所，包括普华永道（PwC），毕马威(KPMG)，安永(E&Y)，德勤 (DTT)。四大的审计部门招聘不限专业，招聘人数多达数百人， 主要从事上市公司的审计业务。 四大还有其他一些部门，例如税务，咨询等。例如普华有审计部（包括审计、风险管理 GRMS），税务部，Business Advisory部门（兼并和收购顾问等)。 四大都是以审计为主的公司。四大的审计方法，与我们一般人对审计的理解不太一样，是比较注重从理解客户的业务出发，分析客户的经营风险和内部控 制流程。所以，即使你对翻阅会计凭证、核对数字这种传统意义上的“审计”工作完全没兴趣，你仍然有可能对四大的审计工作产生兴趣（我们国内自己 的审计也在向这个方向做）。四大也有管理咨询和税务咨询业务。他们的工作思路与审计在宏观上是一致的。在中国大陆，四大的主要客户是两类，一 是外商投资企业，如摩托罗拉、西门子、微软等；二是海外上市公司，如中石化、中石油、中国电信、华能国际等。  2.What is Accounting? Accountants are usually depicted as bookish, anal-retentive social outcasts with few interpersonal skills. That image is changing, though, as accounting becomes an increasingly lucrative field. Public accountants are more than mere bean counters; they must interface with clients and handle sensitive financial information. During tax time, personal accountants are even occasionally thrust into the role of psychiatrist, as stressed-out clients unburden both business and personal concerns. Public vs. private accounting The accounting industry is typically divided into two segments: public accounting and industry accounting. Public accounting involves working for an accounting firm that provides accounting and tax advisory services to client companies. Depending on the accounting firm, these clients may be large corporations, regional businesses, small companies, or individuals. Industry accounting refers to work for a non-accounting company as a staff accountant. Because accounting staff work in many areas within a company (such as treasury and corporate finance, financial reporting, cost accounting, internal audit, and business development), the potential job responsibilities for an industry accountant vary, especially when compared to a public accountant's role. There is also the chance of moving from public to private accounting or within the many sectors of public accounting. More rare, however, is finding someone who has made the switch from private to public accounting. Many accounting jobs are also available withing all levels of government. Regardless of whether one chooses to be a public or private accountant, one thing is certain -- come tax time you can kiss your spouse and kids goodbye and shack up at your job. The Big Four In the public accounting world, many accountants work for large professional service firms which in addition to accounting offer services such as management and IT consulting, financial advisory services, and even legal advice. Those with a true familiarity with the modern accountant think of young, driven individuals with a working knowledge of many key business functions. The large international accounting firms (the "Big Four") today call themselves "key business advisors," who do more than file regulatory documents and double-check the arithmetic on company financial sheets. For the modern professional, the changing face of accounting means the chance to analyze and influence corporate strategies, evaluate new business opportunities, and develop a wide set of business skills. In addition, the robust economy has led to the development of many new businesses, all requiring accountants to keep track of their books or their treasure troves of VC funds.