简介:
简介:1.IntroductionThisarticlepresentsindetailthehistory,evolutionandreorganizationoftheBigFouralongwithpresentingthefutureofthefirms.Asweallknow,theBigFouristhenamegiventothetopfourprofessionalconsultancyfirmsoftheworldnamelyPwC(PriceWaterhouseCoopers),KPMG,ErnstandYoungandDeloitte.Thesefirmsprovideaudit,accounting,taxation,financialandotherprofessionalconsultancytotheclients(beingbusinessesandcompanies).ThediscussionsbelowisthehistoryofthesefirmsincludingthereasonofformationoftheBigFourandtheirjourneytowardsbeingbigfour.2.TheHistoryoftheBigFour–TheBigEightThisnamewasgiventotheeighttopmostauditandaccountingfirmsoftheworldinthebeginningofthetwentiethcentury.BeforetheirevolutionastheBigFour,theBigEightcomprisedofthefollowingaccountingandauditingfirms