英伟达为避免风险，已将先前在美国超微计算机公司的订单转至其他供应商。超微电脑正面临会计违规、面临退市风险，其AI服务器大多基于英伟达芯片，同时也是其第三大客户。安永会计师事务所在超微电脑2024财年的财务报表审计工作中辞职，称不愿与管理层编制财务报表扯上关系。
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NVIDIA, a leading technology company in the semiconductor industry, has decided to move away from using American Supermicro Computer for its AI servers and转而 work with other suppliers. This decision comes as Supermicro is facing accounting errors, a threat of bankruptcy, and high-profile issues surrounding its AI server products.
Supermicro's contracts with NVIDIA include orders for over 7 million AI servers, which account for around 30% of the company's revenue. The company has been relying heavily on NVIDIA's AI chips for its server systems, which are a third-largest customer for the company.
However, an audit conducted by auditing firm EY, who serves Supermicro for many years, has resigned citing concerns about the potential conflicts between its relationship with management and the financial reporting process. The resignation came after EY stated that it did not want to get involved in the financial reports of Supermicro.
This situation has raised questions about the transparency and independence of the audit process, especially when it comes to financial reporting. There have been numerous cases in recent years where audit firms have resigned or refused to provide guidance on financial statements due to conflicts of interest, ethical considerations, or legal issues.
As NVIDIA continues to face these challenges, it may need to reevaluate its business relationships and prioritize more transparent and independent practices. The decision by NVIDIA to work with other suppliers could also indicate a shift towards greater collaboration and innovation in the industry.
In conclusion, while NVIDIA's decision to use alternative suppliers for its AI server products is necessary given its current challenges, it highlights the importance of maintaining strong relationships with trusted partners and ensuring that financial reporting processes are transparent and free from conflicts of interest. It will be interesting to see how this decision impacts the future of the company and the broader semiconductor industry as a whole.