2019冠状病毒病大流行无疑是2020年的大颠覆者, 但是,所有的商业困境都能归咎于一个单一的事件吗? 据《BB电子》报道.S. economy was not without blemishes before the arrival of stay-at-home orders and social distancing mandates. Record-high stock prices obscured underlying areas of concern such as excessive borrowing, 公司债务超过10万亿美元, 几乎是全国年产量的一半1.  

毫无疑问,零售巨头JC Penney, 2019年亏损2.68亿美元, 根据福布斯, 几乎在关闭命令下达后立即申请破产, it may come as a shock that their executives received $10 million in bonuses almost immediately beforehand2. 据路透社报道, massive executive bonuses were paid out by nearly a third of the more than 40 big companies which sought U.S. bankruptcy protection during the pandemic in as little as a month before filing3.   

This sort of pandemic scapegoating is problematic for both financial advisors and the accounting profession, 据美国bb电子游戏网络平台杂志报道, and the question CPAs and other financial leaders need to brace for is: “Where were the auditors4?“确实, 在持续的大流行期间, 审计一直是金融业关注的主要问题. 内部控制, 欺诈风险, 不遵守法律法规的, 审计会计估计的风险排在首位, 《BB电子》的报告5

此外, the Paycheck Protection Program (PPP) and its fast-track application process aimed at getting money into the hands of small business owners as quickly as possible could be positioning financial professionals, 特别是审计师, 摔一跤. In fact, 德勤 warned early on that this health crisis is fertile ground for misbehavior. 特别是在大型组织中, 那里有无数移动的部件, 确定压力点是关键6

As federal policy surrounding the PPP and future stimulus programs related to the pandemic continues to evolve, 审计师和其他行业的专业人士应该关注道德, 据《BB电子》报道. bb电子游戏网络平台应该了解他们的客户, be aware of bad actors and always investigate further when something doesn’t feel right7. The BB电子 continues to encourage its members to keep detailed records and justifications based on at-time considerations for all clients experiencing pandemic-related setbacks or with PPP loans.  

  1. 林奇,大卫J. “冠状病毒暴露出经济并不像看上去那么强劲.” 《BB电子》. 2020年3月28日.
  2. 册子,劳伦. “Don’t Blame the Pandemic: JCPenney Goes Bankrupt After 12月ades-Long Struggle to Reinvent Itself.” 《bb电子游戏网络平台》. 2020年5月15.
  3. DiNapoli,杰西卡 & 迈克·斯佩克特. 在破产前夕,美国公司向高管们发放奖金.” 路透. 2020年7月17日.
  4. 彼得森,吉姆. “失败研究:会计工具的必要补充。.” 《bb电子游戏网络平台. 2019年3月.
  5. Dohrer,鲍勃 & 卡尔·梅耶斯. “2020年底2019冠状病毒病主要审计风险4项.” 《会计. 2020年6月5日.
  6. “COVID-19在‘新常态’下运行——欺诈风险增加的后门?” 德勤. 2020年5月.
  7. Hinchcliffe,凯利. “阻止工资保护计划欺诈.” 会计学杂志. 2020年6月19日.



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