四大会计师事务所招聘条件高吗？四大会的工作忙吗？

Deloitte

Deloitte Touche Tohmatsu Limited (also branded as Deloitte) is one of the largest professional services organizations in the world and one of the Big Four auditors, along with PricewaterhouseCoopers, Ernst & Young, and KPMG

According to the organization's website as of 2010, Deloitte has approximately 170,000 staff at work in 140 countries, delivering audit, tax, consulting and financial advisory services through its member firms

Its global headquarters is located in Paramount Plaza, Midtown Manhattan, New York City, New York[2]

History

Early history

In 1845 William Welch Deloitte opened an office in Basinghall Street in London Deloitte was the first person to be appointed an independent auditor of a public company[3] He went on to open an office in New York in 1880[3]

In 1895 Charles Waldo Haskins and Eijah Watt Sells formed Haskins & Sells in New York[3]

In 1898 George Touche established an office in London and then in 1900 joined John Ballantine Niven in establishing the firm of Touche Niven in the Johnston Building at 30 Broad Street in New York[3] At the time, there were fewer than 500 CPAs practicing in the United States, but the new era of income taxes was soon to generate enormous demand for accounting professionals

On April 1, 1933, Colonel Arthur Hazelton Carter, President of the New York State Society of Certified Public Accountants and Managing Partner of Haskins & Sells, testified before the US Senate Committee on Banking and Currency Carter helped convince Congress that independent audits should be mandatory for public companies[3]

In 1947, Detroit accountant George Bailey, then president of the American Institute of Certified Public Accountants, launched his own organization The new entity enjoyed such a positive start that in less than a year, the partners merged with Touche Niven and AR Smart to form Touche, Niven, Bailey & Smart[3] Headed by Bailey, the organization grew rapidly, in part by creating a dedicated management consulting function It also forged closer links with organizations established by the co-founder of Touche Niven, George Touche: the Canadian organization Ross and the British organization George A Touche[3] In 1960, the firm was renamed Touche, Ross, Bailey & Smart, becoming Touche Ross in 1969[3]

Mergers

In 1952 Deloitte merged with Haskins & Sells to form Deloitte, Haskins & Sells[3] In 1968 Nobuzo Tohmatsu formed Tohmatsu Awoki & Co, a firm based in Japan that was to become part of the Touche Ross network in 1975[3] In 1972 Robert Trueblood, Chairman of Touche Ross, led the committee responsible for recommending the establishment of the Financial Accounting Standards Board[3] He led the expansion of Touche Ross in that era

In 1982, David Moxley and W Grant Gregory became the leaders at Touche Ross In 1985, Edward A Kangas, a management consultant, was appointed managing partner of Touche Ross In 1984, J Michael Cook became managing partner of Deloitte, Haskins & Sells

In 1989 Deloitte Haskins & Sells in the USA merged with Touche Ross in the USA to form Deloitte & Touche The merged firm was led jointly by J Michael Cook and Edward A Kangas Led by the UK partnership, a smaller number of Deloitte Haskins & Sells member firms rejected the merger with Touche Ross and shortly thereafter merged with Coopers & Lybrand to form Coopers & Lybrand Deloitte (later to merge with Price Waterhouse to become PwC)[4] Some member firms of Touche Ross also rejected the merger with Deloitte Haskins & Sells and merged with other firms[4]

Recent history

At the time of the US-led mergers to form Deloitte & Touche, the name of the international firm was a problem, because there was no worldwide exclusive access to the names "Deloitte" or "Touche Ross" - key member firms such as Deloitte in UK and Touche Ross in Australia had not joined the merger The name DRT International was therefore chosen, referring to Deloitte, Ross and Tohmatsu In 1993 the international firm was renamed Deloitte Touche Tohmatsu to reflect the contribution from the Japanese firm[3] as well as agreements to use both of the names Deloitte and Touche

In 1995, the partners of Deloitte & Touche decided to create Deloitte & Touche Consulting Group (now known as Deloitte Consulting)[5]

In 2002, Arthur Andersen's UK practice, the firm's largest practice outside the US, agreed to merge with Deloitte's UK practice Andersen's practices in Spain, the Netherlands, Portugal, Belgium, Mexico, Brazil and Canada also agreed to merge with Deloitte[6][7] The spin off of Deloitte France's consulting division led to the creation of Ineum Consulting[8]

In 2009, Deloitte purchased the North American Public Service practice of BearingPoint (formerly KPMG Consulting) after it filed for bankruptcy protection[9] The firm also took over the UK property consultants Drivers Jonas in January 2010[10]

Global structure

For many years, the organization and its network of member firms were legally organized as a Swiss Verein As of 31 July 2010, members of the Verein became part of Deloitte Touche Tohmatsu (DTTL), a UK private company, limited by guarantee Each member firm within its global network remains a separate and independent legal entity, subject to the laws and professional regulations of the particular country or countries in which it operates

As separate and legal entities, member firms and DTTL cannot obligate each other Professional services continue to be provided by member firms only and not DTTL

Services

Deloitte offices at Tower 600 of the Renaissance Center in Detroit

Deloitte member firms offer services in the following functions, with country-specific variations on their legal implementation (ie all operating within a single company or through separate legal entities operating as subsidiaries of an umbrella legal entity for the country)[14]

• Audit and Enterprise Risk Services: Provides the organization's traditional accounting and audit services, as well as offerings in enterprise risk management, information security and privacy, data quality and integrity, project risk, business continuity management, internal auditing and IT control assurance[15]

• Consulting: Assists clients by providing services in the areas of enterprise applications, technology integration, strategy & operations, human capital, and short-term outsourcing

• Financial Advisory: Provides corporate finance services to clients, including dispute, personal and commercial bankruptcy, forensics, and valuation[16]

• Tax: Helps clients increase their net asset value, undertake the transfer pricing and international tax activities of multinational companies, minimize their tax liabilities, implement tax computer systems, and provides advisory of tax implications of various business decisions[17]

• Other Services: provides specialized services to clients in the fields of International Financial Reporting Standards (IFRS), clients with interest in China and Japan, and others[18]

Deloitte serves various clients in financial services, consumer & industrial products, energy & resources, health care & life sciences, public sector, technology, media, & telecommunications, and other industries and subcategories Not all services are offered in all countries

It is reported that Deloitte generated global consulting revenue of $65 billion in 2009 Punit Renjen, the head of Deloitte Consulting in the US, wants Deloitte to be seen as a "category of one," a firm that can compete in high-end strategy advice against McKinsey and in information technology work against others In 2009, Deloitte is ranked No 2 behind McKinsey among strategic consulting firms, and the second-largest consulting firm globally, slightly smaller than IBM It targets clients that "are not only expecting great insight but that it be implementable and that results generated are tangible and measurable"[19]

Deloitte does not place as strong an emphasis on the offshoring model as some of the other professional services companies However, the US member firm has investments in delivery centers in India, known internally as "Region 10"

There are also non-client-facing subsidiaries that comprise the people that operate the firm itself, such as finance (except project controllers); human resources; communications; marketing; Strategy, Research & Innovation; mail and printing services; technology support; and administrative assistants Other subsidiaries exist to maintain ownership of Deloitte's various intellectual property assets

Sarbanes-Oxley regulations apply to what combinations of services Deloitte's US member firm can provide a client For example, a particular client may not be able to engage Deloitte for both corporate audit and consulting services at the same time Additionally, Deloitte staff in client-facing positions must certify independence from financial interests in the firm's clients at least annually to avoid conflicts of interest and insider trading

ERS：是德勤国际Audit

Group下的一个分支，全称是企业风险管理部门，主要业务是内部控制，包括Manual和System控制的相关咨询业务，如SOX的实施和检查、内部审计、外部计算机辅助审计、流程风险分析等。目前ERS在国内只有上海和北京有，北京人数应该在100多人，上海在160人以上，是目前在国内和PwC一样强大的内控服务提供商。

consulting：不用我说了吧？

如果你有it背景，建议选择ers，一方面学有所长，另一方面，内审现在越来越受重视，前景不错。德勤在这方面也有优势的。

四大对于每一位学员都是一个不错的选择，那么选择去德勤的理由有哪些呢？四大会计师事务所招聘有哪些需求呢？招聘是对学历要求高不高？一起和高顿ACCA小编看一下吧。进入四大只能等秋招春招？如何先人一步提前开始准备，拿下四大Offer？

去德勤理由之一：集体扫盲

说到德勤咨询，很多人都会搞混。

因为德勤的咨询业务像一个Dubai Mall，涵盖了精品店的所有服务内容，为客户提供一站式服务。

包括了：财务咨询服务、税务及商务咨询、风险管理咨询、管理咨询。

我们这里说的咨询以管理咨询业务为主的DC。其中最容易弄混的就是DC与FAS。他们的中文翻译很容易让人搞混。DC的中文名译作德勤企业管理咨询有限公司，Deloitte Financial Advisory Service(简称FAS)的中文名却译作德勤咨询(上海)有限公司。

德勤财务咨询(FAS)服务范围主要包括并购咨询、财务尽职调查、企业估值等等，网上也多称其为小投行。管理咨询就更像一个Mall中Mall,涵盖了战略与运营咨询(并有专项金融战略与运营服务)、财务管理咨询、信息技术咨询与实施、人力资本咨询、保险与精算咨询等。其(DC)内部管理架构分为战略，运营，IT三个层级，这三个层级统一被称为管理咨询，这其实也是目前咨询行业的一种分类方法，战略被称为tier1，运营被称为tier2，IT被称为tier3。

去德勤理由之二：弯道超车

1、可以看到，德勤管理咨询的业务线非常庞大，能够真正做到为客户提供一条龙式的服务。

特别在中国的大环境中，企业最大的需求是希望项目能够最终实施落地，DC的第二与三层级中的咨询服务也能够真正满足企业的需求。

因此，比起单线的咨询公司，德勤的优势很大。

2、除了与外部的竞争，还有四大之间的竞争。

德勤的咨询能够一直领跑四大，很大部分是源于本世纪初的安然丑闻后，德勤是“四大”中唯一保留了咨询部门的事务所。

普华永道将咨询部卖给了IBM

安永将咨询部卖给了欧洲咨询巨头凯捷

毕马威的咨询部独立成了毕博

安达信咨询部门独立成为埃森哲

只有德勤死撑过了SEC和PCAOB(美国公众公司会计监督委员会)的期限并没有进行竖向分拆，2002年3月宣布分拆，2003年3月声明分拆取得进展，突然于2003年4月宣布中止分拆。

SEC的最终规定并非强制分拆。由于其他四大都有案底，安达信那时更是主动闹分家，毕马威是施乐案，普华是Microstrategy。从02年03年的状况来看，德勤是最没案底的，因此也更强硬的抗住了SEC的合规要求。

另外，在收入方面，德勤2017年的业绩中“咨询增长达到129%，而审计仅增长1%”，已经占据了德勤总体收入的51%，达到了186亿美元的规模，远远超出了其他三家。

在总体咨询公司的排名上，德勤仅处于传统咨询巨头MBB之后，排名第四。

在薪资方面，德勤咨询也非常有竞争力。本科起薪9k,研究生10K，每年1-3个月奖金。

对于应届毕业生来说是一个起点较高的薪资水平了，因此，DC也连续三年获得中国薪酬与福利咨询服务机构5强这一奖项

去德勤理由之三：坐火箭般的职业成长

内部培训强，机会多

作为全球最大的专业服务机构，德勤有着非常完备的培训计划。

在线学习计划

在德勤全球学习门户网站，上面会有关于领导力和管理能力的培训课程，会有全球范围内其他地区咨询部门的项目资料，会有全面的行业、专业知识的在线课程。

全球发展计划(GDP)

在德勤工作满2-3年后，通过英语考核后，可以申请rotation到其他国家工作。一般是在19-24个月。

不过这个项目竞争非常激烈，一般要根据每年的评分，主管合伙人的推荐和外语能力来选择。相对于审计部门，咨询部门因为员工人数较少，所以申请成功的几率会大一些。

四大招聘时对本科专业的要求高不高

四大招聘时看中的是一个人的能力，其本身的专业并不是特别重要，进入四大后，员工会受到系统的培训，且四大的员工可能需要处理各个职能的工作，其工作属性决定了其工作的交叉，职能的多元性，所以语言系的学生同样有机会进入到四大。

进入四大后怎么选择不同的项目

过去，每个人接触不同的项目，经验积累很快。而对于现在的大项目，一个工作团队的人很多，持续时间长，对于新来的员工，只能做些简单的小业务，高精尖的业务都由更具备工作经验的员工来负责，故经验积累不多。而做小项目有压力有动力，所以建议尽量去小客户，利于自身经验积累。而对于以后有跳出四大想法的员工来说，招聘者更喜欢有经验的，所以在小项目能收获到更多技能，经验。

如果只想把四大当做一个跳板，那么要在其中工作几年以及从四大出来，能胜任什么样的岗位

在四大待了三四年大概能做到senior。作为senior会带领一个团队，在带领团队的过程中，会学习到处理突发情况的技能。而对于企业招聘，他们要有工作经验的员工，如果只是associate，其工作就是按照指示做就好了。作为senior要有领导力，而若是manager则必须具备管理人的能力，在四大管理人的技能不能得到培养，要去公司锻炼。

以上就是关于各位有经验的朋友，德勤俱乐部北京AUDIT面试是什么程序啊全英文么全部的内容，包括:各位有经验的朋友，德勤俱乐部北京AUDIT面试是什么程序啊全英文么、德勤ERS和consulting哪个好啊、四大会计师事务所招聘条件高吗四大会的工作忙吗等相关内容解答，如果想了解更多相关内容，可以关注我们，你们的支持是我们更新的动力！