mpany falsified the losses of these companies by saying that they were hedged by another company. The truth was that it was Enron itself that held majority stake in the hedging company. This move resulted in the company showing excess earning of one billion dollars during the period of 2000 to 2001. The company had also misappropriated funds by formation of certain companies like Chewco, LJM1 and LJM2. The formation of such companies resulted in huge illegal financial gains for its former CEO and certain employees of the company. According to the report by the Special Investigation Committee of the company formed immediately after the company filed for bankruptcy, former SEO Andrew Fastow received 30 million dollars from this deal. The company also found other methods to falsify its accounts. For this purpose, Enron created a separate entity called Special Purpose Vehicle or Special Purpose Entity (SPE). Such entities are usually formed for performing certain accounting tasks subject to regulations. Enron could treat the SPE as it were a totally independent company. Two conditions in forming the SPE were met by Enron. They are that an independent investor should invest at least 3% in the assets of the company and that the independent investor should have control over the company. Another investment in a company called JEDI (Joint Energy Development Investment Partnership). To avoid showing the losses of this company in the company accounts, the then Enron CEO Fastow authorized Chewco to invest in a 3% stake in the SPE. The company, when reviewing the situation along with Anderson later in 2001 found that the investment in the SPE did not satisfy the rules. They decided to change the already published figures by incorporating JEDI in Enron accounts which resulted in a massive reduction income and a huge increase in debt.
Sunbeam该公司不得不花费1.1亿美元来支付诉讼费用。在安然事件中，该公司以非常高的费用任命了安德森的顾问部门。正是由于这一点，安德森公司不得不遵守安然公司的错误会计政策，因为担心失去这笔账款。还有另一个因素。安然早些年令人印象深刻的增长让他们感到骄傲。这导致了一些不可行的增长计划。安然的增长计划，包括其轻资产政策，并没有按预期进行。最终的结果是，安然在许多亏损问题上都有利害关系。如果在公司账目中披露这些数字，安然公司将不得不报告亏损，其股票价值将下跌。该公司谎称这些公司的损失被另一家公司对冲。事实是，这家对冲公司的多数股权是安然公司自己持有的。此举导致该公司在2000年至2001年期间出现了10亿美元的超额收入。该公司还通过组建Chewco、LJM1和LJM2等公司挪用资金。这些公司的组建为其前任首席执行官和公司的某些员工带来了巨额非法财务收益。根据该公司申请破产后立即成立的特别调查委员会的报告，前首席执行官安德鲁·法斯托从这笔交易中获得了3000万美元。该公司还发现了其他伪造账目的方法。为此，安然创建了一个单独的实体，称为特殊目的机构或特殊目的实体（SPE）。此类实体通常是为执行某些会计任务而设立的，但须遵守相关规定。安然可以将SPE视为一家完全独立的公司。安然满足了组建SPE的两个条件。他们规定，独立投资者应至少对公司资产投资3%，独立投资者应对公司拥有控制权。对一家名为JEDI（联合能源开发投资伙伴关系）的公司的另一项投资。为了避免在公司账目中显示这家公司的损失，时任安然首席执行官法斯托授权丘科投资SPE 3%的股份。该公司在2001年晚些时候与安德森一起审查情况时发现，对SPE的投资不符合规定。他们决定改变已经公布的数字，将JEDI纳入安然账目，这导致收入大幅减少，债务大幅增加。
The question is what role did Anderson have in the whole affair. Reports from the Special Investigation Committee indicate that all the accounting tricks were done on the advice of Anderson. In virtually all of the transactions, Enron’s accounting treatment was determined with extensive participation and structuring advice from Anderson, which Management reported to the Board. Enron’s records show that Anderson billed Enron $5.7 million for advice in connection with LJM and Chewco transactions alone, above and beyond its regular audit fees. (Summary of Findings, William J Powers, Page 5, February 1 2002, Report of Investigation by the Special Investigative Committee of the Board of Directors of Enron Corp).
问题是安德森在整个事件中扮演了什么角色。来自特别调查委员会的报告表明，所有的会计技巧都是根据安德森的建议进行的。在几乎所有的交易中，安然的会计处理都是在安德森的广泛参与和结构建议下确定的，管理层向董事会报告了这些建议。安然的记录显示，安德森仅就LJM和Chewco交易向安然收取了570万美元的咨询费，超过了其常规审计费用。
It can be seen that Anderson had played a part in advising and helping to falsify accounting practices of Enron Corporation. Both its auditing and consultancy divisions were at fault and had behaved in a very unethical manner.
通过以上课程作业的内容可以看出，安德森在为安然公司的会计实务提供建议和帮助造假方面发挥了作用。它的审计和咨询部门都有过错，行为非常不道德。本站提供各国各专业留学生作业写作指导服务，如有需要可咨询本平台。
