audit | 审计

Image: Gerd Altmann, Business (Publicdomainpictures.net)

美国众议院监督和问责委员会正在调查美国上市公司会计监督委员会是否“被赋予权力以确保其对[中国]公司的审计师进行有意义的监督”。委员会应欢迎中国国务院最近发布的一份文件，该文件旨在通过加强信息披露等措施来改善中国资本市场。有趣的是，中国最高人民法院已经采取了措施，而如果全国法院都一致遵循这些措施，就可以壮大该文件的力量。Read more

Image: Gerd Altmann, Business (Publicdomainpictures.net)

The U.S. House Committee on Oversight and Accountability is investigating whether the Public Company Accounting Oversight Board (“PCAOB”) is “empowered to ensure meaningful oversight of auditors of [China]-based firms”. The Committee should welcome a document recently released by China’s State Council that aims at improving the country’s capital markets by strengthening information disclosure, among other measures. Interestingly, the Supreme People’s Court of China has taken steps that, if followed consistently by all courts in the country, can empower this document.Read more