l****z
发帖数: 29846 | 1 这个工作底稿千万不能给,给了更坏,呵呵.
SEC Levels Charges Against Auditors' Chinese Arms .
By SAABIRA CHAUDHURI
The Securities and Exchange Commission has charged the Chinese affiliates of
several major accounting firms with violating U.S. securities laws by
refusing to produce audit work papers and other documents related to China-
based companies under investigation for potential accounting fraud.
The five firms charged are Deloitte Touche Tohmatsu Certified Public
Accountants Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen,
PricewaterhouseCoopers Zhong Tian CPAs Ltd. and BDO China Dahua Co.
According to the SEC, its investigators have been making efforts for the
past several months to obtain documents from these firms, which have "
refused to cooperate." The audit materials are being sought as part of SEC
investigations into potential wrongdoing by nine China-based companies whose
securities are publicly traded in the U.S. The SEC has been cracking down
on accounting fraud, and to date has deregistered the securities of nearly
50 companies and filed fraud cases against more than 40 foreign issuers and
executives.
"Only with access to work papers of foreign public accounting firms can the
SEC test the quality of the underlying audits and protect investors from the
dangers of accounting fraud," said Robert Khuzami, director of the SEC's
division of enforcement. "Firms that conduct audits knowing they cannot
comply with laws requiring access to these work papers face serious
sanctions."
The SEC announced earlier this year an enforcement action against Deloitte
Touche Tomatsu for refusing to produce documents for a probe into one of its
China-based clients. That proceeding is ongoing. | f*****0
发帖数: 193 | 2 这新闻还是俄罗斯同学告诉我的，一脸幸灾乐祸啊。。。 | v*********g
发帖数: 76 | 3 工作底稿为什么不能给？作审计就要随时做好准备可以被查！不过这些四大的中国名字
后面是什么意思？ | l****z
发帖数: 29846 | 4 给了就是给了罪证啊.
中国名字是4大在中国的合资方,是当地的CPA firm.
【在 v*********g 的大作中提到】
: 工作底稿为什么不能给？作审计就要随时做好准备可以被查！不过这些四大的中国名字
: 后面是什么意思？
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