安然的轰然倒台，引发了安达信危机。安达信至少有两件事是公然违反基本财会规则的：一是做假账，二是东窗事发后销毁财务文件。安达信危机暴露出美国会计师行业的结构性危机。近些年来，国际五大会计公司的咨询业务收入占其总收入的50%以上，而审计业务仅占不到20%。安达信就 Enron crashing down, triggering Anderson letter crisis. Andas letter at least two things is a blatant violation of the basic accounting rules: First, do false accounts, the second is the East window incident after the destruction of financial documents. Andas letter crisis exposed the structural crisis in the US accounting profession. In recent years, the top five accounting firms in the consulting business accounted for more than 50% of their total revenue, while the audit business accounted for less than 20%. Anderson letter on it