# 安永或成Anthropic审计方：AI咨询业务限制"四大"独立审计

- 来源：Rohan Paul (@rohanpaul_ai)
- 发布时间：2026-08-12 20:49
- AIHOT 分数：47
- AIHOT 链接：https://aihot.virxact.com/items/cmsq47au8033zro2ens6vgluf
- 原文链接：https://x.com/rohanpaul_ai/status/2087521940315742605

## AI 摘要

安永（EY）最可能成为Anthropic的审计方，因德勤、普华永道和毕马威均与Anthropic有面向客户的联盟，将Claude用于客户交付或联合开发服务。SEC规则2-01通常禁止审计师与审计客户存在此类业务关系，这使得安永成为唯一合规选择。

## 正文

FT published a piece on possible Anthropic's auditor.

For the "Big Four", AI consulting is starting to limit which top AI companies they can independently audit.

EY appears to be Anthropic's likely auditor because the other Big Four firms have client-facing Anthropic alliances.

Deloitte, PwC and KPMG all have public Anthropic alliances that extend Claude into client delivery, implementation or jointly developed services.

SEC Rule 2-01 generally bars auditors from direct or material indirect business relationships with audit clients outside ordinary-course consumer dealings.