The PCAOB plans to host two webinars, on Dec. 12, 2017, and Jan. 10, 2018, on the implementation of the recent audit report changes.
年3月,PCAOB发布了关于内部控制审计的第2号准则。
In March 2004, the PCAOB issued auditing standard 2 which provides the requirement for the audit of internal controls over financial reporting.
一旦该提案获得通过,“不让PCAOB审查其审计报告的外国公司将面临更高的披露要求。
When the Equitable Act becomes law,foreign companies that don't make their audits available for PCAOB review will be subject to increased disclosure requirements.
年6月,PCAOB推出了关于修改审计师报告模式的概念发布。
In June, the PCAOB issued a concept release on potential changes to the auditor's reporting model.
上述行为被发现后不久,六名当事人分别被解雇、辞职或被停职,然后分别离开毕马威和PCAOB。
Soon after the conduct was discovered, the six respondents were terminated,resigned or placed on leave before separating from KPMG and the PCAOB, respectively.
His duties included conforming the company's financials to GAAP standards,engaging a PCAOB audit firm and SEC counsel and preparing the company for public filings.
CAQ欢迎PCAOB的概念发布,赞赏其愿意听取所有利益相关方关于制定替代办法的意见。
The CAQ welcomes the PCAOB's concept release and applauds the Board's willingness to listen to views of all stakeholders in crafting alternative approaches.
SEC和PCAOB目前在监督主要业务在中国的美国上市公司的财务报告方面面临重大挑战。
The Commission and the PCAOB currently face significant challenges in overseeing the financial reporting for U.S.-listed companies whose operations are based in China.
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