Audit Firm

in the audit firm is it better to start?? (One of the Big4) ... because I have some offers, but ... it is difficult to make a decision

The rankings change every year, I would not put much stock in this. I think it's a ranking of companies that have the best advertising;) They are all roughly the same, and it is very common for people to jump back and forth between companies.
Choose the one you felt was the best solution for you. Think about their expectations for the number of hours of work, you, benefits and training offered, types of commitments you're on, the personalities of the people you met and how you feel when you "clicked" with them, etc.

For 2008, they ranked in Fortune magazine's 100 Best Companies to Work For "as follows:

E & Y - 57
KPMG - 71
PWC - 90
D & T - 95

do not go to a big 4
because u cannot SIM in an ocean
study of the local CA that have a good exhibition of works
and join them