:

1886 . , 1887 . 1887 (AICPA)1896 . - !917 . 1934 . 1939 . ( ) AICPA y

1912 . . : ( )Deloitte Touche Tohmatsu

1849: - ( ), () , , , , $26,6 $ (2010 ) 170 . (2010 )

PricewaterhouseCoopers

1987 () (), $22,69 135 . KPMG 146 . KPMG , KPMG International. 140 . . 2010 $20,11 ). BRIC 4.3%

Ernst & Young

Quality In Everything We Do (. , ) 1989: ( ) 22,9 $ (2011 ) 152 . (2011 )www.ey.com

Klynveld Peat Marwick Goerdeler

1987 () (), $22,69 (2008 ) 135 .

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