审计监管何去何从中美之间难题待解_时事

审计监管何去何从中美之间难题待解

附属公司想避开的问题在于，由于中国仍不允许PCAOB检查国内审计机构，该委员会可能不会批准它取得新的注册资格。这样一来，某些拥有中国经营机构的跨国公司、在美国上市的中国公司可能就无法在中国找到一家拥有注册地位的审计机构。

Yet the ability of the oversight board to inspect local firms is important for investors given the raft of frauds and accounting problems that have occurred at Chinese companies with U.S. listings.

然而，考虑到在美国上市的中国公司曾经发生的一系列欺诈案和会计问题，PCAOB能不能检查中国审计公司对于投资者来说是非常重要的。

Now, the onus is on the board, especially because Chinese affiliates of other firms likely will pursue similar moves. The KPMG affiliate's filing to continue as an existing registered firm doesn't require approval. But the board could object if there was a significant change in its structure, which seems to be the case.

现在，麻烦在PCAOB一方，尤其是因为其他事务所的中国附属机构可能也会采取转制行动。毕马威附属公司申请保留注册事务所的地位并不需要PCAOB批准。但如果该公司的结构发生明显变化（实际情况似乎正是如此），PCAOB是可以提出反对的。

So far, the board has been mute. It may be biding its time as Chairman James Doty negotiates with the Chinese government in hope of reaching an accord on inspections by year's end. But if the board stays silent too long, and gets played by the Chinese government, investors will be the losers.