PCAOB

The PCAOB needs access to people and data so that it can conduct inspections .

PCAOB需要接触到相关人员和数据，以便开展调查。

Investigations are a small part of the PCAOB mission ; inspections are its main function .

审查只是PCAOB工作的一小部分，开展调查才是该机构的主要任务。

The PCAOB and SEC do have different needs .

PCAOB和SEC的需求不同。

About 110 auditing firms based in China and Hong Kong are registered with the PCAOB .

在中国内地和香港，约有110家审计机构在pcaob注册。

That is about as bad as it gets in a PCAOB report .

这可能是在PCAOB报告中所能看到的最糟糕的结论了。

Chinese regulators had meetings in Washington last week with the PCAOB and sec .

上周，中国监管机构在华盛顿与美国上市公司会计监管委员会（PCAOB）和美国证券交易委员会（SEC）进行了会谈。

The Chinese are having a problem with the PCAOB conducting inspections on the ground in China .

中方一直不愿意让PCAOB在中国境内开展调查。

Next we have a potential change in the rules by the PCAOB that would deregister Chinese accounting firms .

第二，美国上市公司会计监管委员会（PCAOB）可能更改规定，取消中国会计师事务所的注册资格。

But if no agreement is reached in a reasonable period , the PCAOB will need to take the appropriate action .

但如果在一定时间内无法达成协议，PCAOB就需要采取恰当的行动。

The PCAOB Mou took the heat off of China to negotiate with the sec .

和PCAOB签署的谅解备忘录减轻了中方和SEC谈判的压力。

Before the PCAOB was formed by Sarbanes-Oxley , audit quality was monitored by peer review .

依照萨班斯-奥克斯利（Sarbanes-Oxley）法案成立PCAOB之前，对审计质量的监督都是在行业内部进行的。

The PCAOB has yet to act .

迄今为止，美国上市公司会计监管委员会尚未采取行动。

Develop a regulatory structure that works for these companies , and which coordinates effectively with the SEC and PCAOB .

建立一个针对这些公司的监管结构，并且与美国证券交易会和公共公司会计监督委员会开展有效的合作。

PCAOB Chairman James Doty presented his budget to the SEC commissioners today .

美国上市公司会计监管委员会（PCAOB）主席詹姆斯•多蒂今天向美国证券交易委员会（SEC）提交了他的预算计划。

No agreement was reached at the sed on access to conduct audit inspections by the PCAOB .

但这次对话未能就向PCAOB开放审计调查渠道一事达成协议。

There has been no news from the PCAOB .

一直以来，公司会计监管委员会（PCAOB）从未就此事发布任何信息。

With Sarbanes-Oxley the view was that self-regulation does not work and that gave rise to the PCAOB .

从萨班斯-奥克斯利法案的角度而言，这样的自我规范并不奏效，于是才有了PCAOB。

The PCAOB uses negative inspection reports to cajole the accounting firms into upgrading the quality of their audits .

这个机构用不利的调查报告来促使会计师事务所提高审计质量。

The list , notably incomplete yet dominated by Chinese firms and issuers , is available on the PCAOB website .

这份名单可以在PCAOB的网站找到，虽然并不完整，但中国会计师事务所和上市公司已经占大多数。

The PCAOB have been the good guys , keeping negotiations going and making meaningless agreements like the enforcement cooperation Mou .

PCAOB一直在唱红脸&不断地和中方对话，而且签署了一些毫无意义的协议，比如双方在执行方面进行合作的谅解备忘录。

For example , European auditors have failed to obtain an exemption from the requirement to register with the PCAOB .

例如，美国要求欧洲审计师在上市公司会计监管委员会注册，而欧洲审计师未能获得这项规定的豁免。

Mainland authorities have blocked the PCAOB from coming to Hong Kong to inspect audits of companies with mainland operations .

中国大陆方面一直禁止PCAOB赴香港调查内地经营企业的审计事务。

A few months ago officials from PCAOB were allowed to observe their Chinese counterparts during a " trust-building " exercise .

数月以前，pcaob的官员在一场“建立信任”的演练中曾被允许观察他们的谈判对手中国监管机构的工作。

The PCAOB had earlier reached agreement to share documents with Chinese regulators in connection with investigations , but reached no agreement on inspections .

此前PCAOB曾和中国监管部门商定，双方将共享与本次审查有关的文件，但在PCAOB开展调查方面双方未能达成共识。

PCAOB Chairman James Doty has indicated that the PCAOB cannot wait forever for a deal on inspections .

PCAOB主席詹姆斯•多蒂已经表示，PCAOB不能一直等待中方就此作出决定。

In the meantime , the PCAOB published the names of accounting firms and issuers that have not been inspected .

同时，PCAOB公布了未经其检查的会计师事务所和上市公司的名单。

If the PCAOB moves to deregister the firms , then the risk for MNCs is more serious .

如果这些事务所的美国上市公司会计监管委员会注册资格被取消，跨国公司面临的问题会很严重。

It is , perhaps , a high-risk strategy , because it suggests that the PCAOB is not about to give the profession a really hard time .

这也许是一项高风险的策略，因为这意味着，上市公司会计监管委员会并不准备真的向会计从业人员发难。

I expect the next action we see is the PCAOB releasing a proposed rule that will revoke the registration of any accounting firm it cannot inspect .

笔者估计下一步会看到美国上市公司会计监管委员会发布一项拟议规定，撤销它无法实施检查的会计师事务所的注册资格。

Although the PCAOB reached a deal to share working papers in connection with investigations , it remains banned from inspections , which are its most important function .

虽然美国上市公司会计监管委员会（PCAOB）已经和中方在共享涉案审计工作底稿方面达成了一致，但中方仍不同意这个机构就此展开调查，而进行调查是PCAOB最重要的职能。