美中在企業審計上的扞格也許會列入稍後談判設法找出折衷點的項目裡.
"The audit standoff has long been a contentious point in cross-border relations between the two countries. For more than a decade, the PCAOB, which functions essentially as the auditor of auditors, has struggled to inspect China-based audit firms, as well as the mainland Chinese affiliates of the Big Four accounting firms."
"U.S. and Chinese officials tried to revive talks afterward, but they couldn’t agree on key issues. One sticking point was China’s restricting of information that U.S. regulators considered essential. In 2017, when the PCAOB attempted to inspect an audit of a China-based company, the Chinese didn’t produce the working papers the U.S. demanded and redacted others, according to an oversight board letter to government officials."
喔喔! 這下滬股跟港股的反應會很有趣啦!
[ On Wednesday, the PCAOB issued inspection reports showing that KPMG had an audit deficiency rate of 100%, meaning all four of the audits reviewed contained deficiencies. PwC had an audit deficiency rate of 75%, meaning three of the four audits had issues. The PCAOB identified an “unacceptable” level of deficiencies, Ms. Williams said. ]
半年後PCAOB對四大會計師事務所與中國企業開出真正的審計第一槍:
[ “The PCAOB is demonstrating that we will take action to protect investors in U.S. markets and impose tough sanctions against anyone who violates PCAOB rules and standards no matter where they are located.”
The PCAOB also fined Shandong Haoxin Certified Public Accountants, another firm based in mainland China, $750,000 and four of its audit personnel a combined $190,000, saying they issued a false audit report and improperly adopted the work of another firm as their own.
The case marks the first time the PCAOB has been able to bring an enforcement settlement against a mainland China-based firm over audit deficiencies. ]
