正文
在本次判罚中,SEBI还要求普华永道及其两位涉事会计师缴纳1.31亿卢比(约合200万美元)加利息的罚金,作为对其在审计Satyam过程中“非法所得”的处罚。
金融时报的原文如下:
PwC hit with 2-year India audit ban for Satyam case
India's securities regulator has banned the global accountancy firm PwC from auditing listed companies in the country for two years, after it failed to spot a $1.7bn fraud at the now defunct Satyam Computer Services.
In a 108-page report, the Securities and Exchange Board of India said Price Waterhouse — PwC’s Indian audit unit — had neglected to check “glaring anomalies” in the financial details reported by Satyam, whose downfall followed one of the worst financial scandals in Indian corporate history.
For about five years beginning in 2003, Sebi said, Satyam inflated its revenue by accounting for 7,561 fake invoices. The fraud persisted in part because Satyam’s auditor, PwC, “did not independently check the veracity of the monthly bank statements”.