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

Investors can only hope the U.S. audit watchdog will bite, even if it doesn't bark.

投资者只能期待美国审计监管机构能够真正发挥作用，哪怕它现在不发出一点声音。

This month, the Chinese affiliate of Big Four accounting firm KPMG converted from a joint venture with the international firm to a local business with a majority of Chinese partners. Mandated by the Chinese government, the move marked a big change.

本月，“四大会计师事务所之一的毕马威(KPMG)中国附属机构从一家中外合作企业转制为合伙人多为中国籍的本土化企业。这次转制是在中国政府要求下进行的，是一次具有重大意义的变化。

In that case, the affiliate seemingly should have sought a new registration with the U.S. Public Company Accounting Oversight Board. Instead, it sought to effectively transfer its existing registration so that it can continue audit work for U.S.-listed Chinese companies or Chinese units of U.S. multinationals.

在这种情况下，毕马威的附属机构似乎本应谋求在美国上市公司会计监管委员会(U.S. Public Company Accounting Oversight Board，简称: PCAOB)重新进行注册。但它并没有这样做，而是谋求在事实上将现有注册地位转移到新机构中，以便能够继续为在美上市的中国公司或美国跨国公司的中国部门做审计工作。

The problem it sought to sidestep: The oversight board likely wouldn't approve a new registration because China continues to block it from inspecting local audit firms. That could have left some multinational companies with China operations and Chinese companies listed in the U.S. without a registered auditor in China.