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KPMG is being investigated by the UK’s accountancy watchdog over its audits of Rolls-Royce’s accounts during a period in which the British engineering company has admitted it committed a string of bribery and corruption offences.
毕马威(KPMG)正受到英国会计监管机构的调查，原因是在罗尔斯?罗伊斯公司(Rolls-Royce)承认犯下一系列贿赂和腐败违法行为期间，毕马威曾负责审计这家英国工程公司的报表。
The UK Financial Reporting Council probe into KPMG’s audits of Rolls-Royce’s financial statements from 2010 to 2013 is the latest reputational blow to one of the “Big Four” professional services firms.
英国财务报告委员会(UK Financial Reporting Council)正在调查毕马威对罗尔斯?罗伊斯公司2010年至2013年财务报表的审计，这是对这家全球四大专业服务机构之一声誉的最新打击。
It comes shortly after KPMG fired six employees in the US, including its head of US audit practice, for having improperly received advance warnings about forthcoming inspections by the US accounting watchdog.
不久前，毕马威在美国解雇6名员工，包括其美国审计业务主管，原因是他们不正当地提前接到了有关美国会计监管机构即将展开调查的警告。
The FRC is taking an increasingly tough stance on accounting misconduct, and earlier this year called on the government to give it additional powers to discipline company directors. It also warned firms in March to step up quality control, after the regulator’s annual review of auditing found deficiencies in one-third of the accounts it scrutinised across the UK’s six largest audit firms.
英国财务报告委员会正对会计不当行为采取越来越严厉的态度，今年早些时候，该委员会呼吁英国政府赋予其更多权力约束公司董事。该委员会还在今年3月警告审计机构加强质量控制，此前这家监管机构的年度审计评估发现，在其审查的英国六大审计机构审计的财务报表中，有三分之一存在问题。
The watchdog recently fined Deloitte ￡4m for its audits of Aero and imposed more than ￡3m in fines and costs on PwC for its audits of subprime lender Cattles. Last year, the FRC handed out fines totalling more than ￡6.5m to two of the Big Four.
英国财务报告委员会最近因Aero报表审计对德勤(Deloitte)处以400万英镑罚款，并对普华永道(PwC)对次贷机构Cattles的审计罚款逾300万英镑。去年，该委员会向“四大”会计师事务所中的两家开出了总计超过650万英镑的罚单。
KPMG, which is co-operating with the probe, said it is “confident in the quality of all the audit work we have completed for Rolls-Royce, including the 2010-2013 period the FRC is considering”.
毕马威正协助调查，该公司表示，“对我们为罗尔斯?罗伊斯公司完成的审计工作的质量具有信心，包括英国财务报告委员会正考虑的2010年至2013年这段时期。”
It has been Rolls-Royce’s auditor since 1990 but will be replaced by PwC next year because of new laws requiring companies to change audit providers every 20 years.
自1990年以来，毕马威一直是罗尔斯?罗伊斯公司的审计师，明年将由普华永道取代，因为新的法律规定公司每20年必须更换审计机构。
The FRC probe was prompted by the January revelation that Rolls-Royce was avoiding prosecution by paying a record ￡671m in penalties to UK and US authorities in January. The group admitted falsifying accounts to conceal illegal use of local middlemen, trying to thwart corruption investigations, and paying tens of millions in bribes to win deals in emerging markets including Indonesia and China. The gross profits gleaned from these offences are estimated at over more than ￡250m.
引发英国财务报告委员会调查的是1月曝出的消息，即罗尔斯?罗伊斯公司向英美监管机构认罚创纪录的6.71亿英镑，以避免被提起公诉。该公司承认账户造假，目的是隐瞒非法利用当地中间人的做法，试图挫败腐败调查，并行贿数千万美元，以在印尼和中国等新兴市场赢得交易。据估计，这些违法行为给该公司带来超过2.5亿英镑的毛利润。
