I think
Delloite
PWC
KPMG
E&Y
Every year the international audit networks report their revenue and for 2008 PWC, Deloitte, EY and KPMG were the top 4 (commonly named Big Four), and the rank between 5 & 10 (commonly called Mid-Tier) are BDO, GT, RSM, PKF, Baker Tilly and Horwath. However, not all Networks are constituted & governed in the same manner. For more information go to: The International Accounting Bulletin and top audit firm for 2008 are as below table:
Top International Networks / Associations by income: 2008
Firm Name
Currency
Income
Growth Rate
Year-end
PricewaterhouseCoopers International
USD
28,185.00
14.00
30/06/2008
Deloitte
USD
27,400.00
19.00
31/05/2008
Ernst & Young Global
USD
24,500.00
16.00
30/06/2008
KPMG International
USD
22,690.00
15.00
30/09/2008
BDO International
USD
5,145.40
9.00
30/09/2008
Grant Thornton International
USD
4,000.00
14.00
30/09/2008
RSM International
USD
3,576.50
19.00
31/12/2008
Praxity
USD
3,232.60
14.00
31/12/2008
Baker Tilly International
USD
2,955.70
18.00
30/06/2008
Crowe Horwath International
USD
2,894.50
19.00
31/12/2008
The top Seven World rank in 2009 are as follows:
1- PWC =26.2 Billion USD
2-Deloitte =26.1 Billion USD
3-Ernest Young- 21.4 Billion USD
4-KPMG=20.11 Billion USD
5-BDO= 4.9 Billion USD
6-Grant Thornton= 4.1 Billion USD
7-RSM International 3.8 Billion USD
Sources:IAB 2009 and accountancyage.com
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More information is needed to properly answer this question. The top 10 hardest firms in the world is too broad. Do you mean the hardest firms to get hired by, the hardest firms to work for, the hardest firms to sue?
There are many great audit firms in the Philippines. The top five are SGV and Co., Manabat Delgado Amper and Co., Isla Lipana and Co., Manabat Sanagustin and Co., and BDO Alba Romeo and Co.
The "Big Five," have a significant presence in the Middle East. These firms are PricewaterhouseCoopers (PwC), Deloitte, Ernst & Young (EY), and KPMG, Habibullah & Co. (HCOCA).
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Valdes, Abad & Associates Sycip, Gorres Velayo & Co,. Isla,Lipana & Co. Punongbayan & Araullo and Co.
During the 1990s the growth of management consulting by audit firms caused many observers to question whether those firms were sufficiently independent to conduct their audits of public companies in the interest of the investing public.
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The big four audit firms are four networks of smaller firms operating under a single brand name. They are PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Enst & Young, and KPMG. Between them, the Big Four control almost all of the auditing on the planet.
To ensure independence, CPA firms are not allowed to complete most consulting services for their publicly traded audit clients. Under Section 201 of SOX, it is unlawful for a CPA firm to provide any nonaudit service to an audit client,
EyPwc KPMG Deliotte
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