pcaob

美 　英

• 網絡上市公司會計監(jiān)督委員會(Public Company Accounting Oversight Board)；公眾公司會計監(jiān)督委員會；上市公司會計監(jiān)管委員會

例句

PCAOB spokeswoman said the board would have to see the letter before commenting.

PCAOB一位發(fā)言人說，該委員會要先看到信件才能發(fā)表評論。

The accounting board said the talks aimed to strike a deal that would allow "joint inspections" of China-based audit firms.

PCAOB稱，談判旨在達成一項協(xié)議，允許對設在中國的審計機構進行“聯合檢查”。

The PCAOB oversees and enforces auditing rules for U. S-traded Chinese firms just as it does other U. S. -traded companies.

PCAOB負責監(jiān)督和確保在美上市的中國企業(yè)能夠執(zhí)行有關審計規(guī)則，這一點和對其它在美上市企業(yè)的要求是一樣的。

The PCAOB is already investigating audits where allegations of fraud have surfaced, he said.

他說，PCAOB已對浮現詐欺嫌疑的審計工作展開調查。

The Public Company Accounting Oversight Board should assign auditors to a company for a three-year term.

上市公司會計監(jiān)督委員會（PCAOB）應為每家公司指定審計師，任期三年。

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

同時，PCAOB公布了未經其檢查的會計師事務所和上市公司的名單。

The heart of Sarbox is a body called the Public Company Accounting Oversight Board.

SOX法案的核心是一家被稱為“公眾公司會計監(jiān)督委員會（PCAOB）”的機構。

Together with the SEC, the Public Company Accounting Oversight Board has demanded more access to Chinese audits.

美國上市公司會計監(jiān)督委員會（PCAOB）和美國證交會（SEC）一道，提出了加大對中國審計工作的審查的要求。

Nineteen European countries have also taken the position that the PCAOB could not conduct inspections within their territory.

19個歐洲國家同樣也堅持PCAOB無權在它們的領土內執(zhí)行檢查。

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

建立一個針對這些公司的監(jiān)管結構，并且與美國證券交易會和公共公司會計監(jiān)督委員會開展有效的合作。

But Mr McDonough's moral stance chimes with his pledge that the PCAOB will be "stern but sympathetic supervisors" .

但麥克唐納先生的道德立場與其保證是一致的。他保證說，上市公司會計監(jiān)管委員會將是“嚴厲但富于同情心的監(jiān)督機構”。

effectiveness of the audit committee as an important part of the control environment (PCAOB 2007, para. 25).

有效的審計委員會，作為一個重要組成部分，控制環(huán)境（會計監(jiān)委2007年，第25）。

But the concession is partly a reflection of the PCAOB's inability to do inspections across the world because of finite resources.

美國上市公司會計監(jiān)管委員會在談判中做出了以上讓步，但這也部分反映出它資源有限，因而無法在全球實施審查。

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

這份名單可以在PCAOB的網站找到，雖然并不完整，但中國會計師事務所和上市公司已經占大多數。

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

這也許是一項高風險的策略，因為這意味著，上市公司會計監(jiān)管委員會并不準備真的向會計從業(yè)人員發(fā)難。

In submissions to the PCAOB, the major accounting firms have opposed the proposed rule change.

大型會計機構在提交給PCAOB的文件中反對這項規(guī)則變更的提議。

The PCAOB's proposed revisions to its confirmation rules are unrelated to the current issues in China.

PCAOB建議修訂其信息確認規(guī)則與中國當前存在的問題無關。

By law, the PCAOB is barred from making disciplinary proceedings public until they have concluded.

根據法律規(guī)定，除非他們已經得出結論，PCAOB禁止對外公布懲戒性程序。

The meetings will be held next Monday and Tuesday, PCAOB spokeswoman Colleen Brennan said.

PCAOB發(fā)言人布倫南（ColleenBrennan）說，會談將在下周一和周二展開。

The PCAOB reviews deal with issues related to the conduct of the audit.

公眾公司會計監(jiān)督委員會在檢查中處理與審計行為相關的事務。

In addition, the PCAOB is preparing to tighten rules on the confirmation process for all auditors it oversees.

此外，針對所有受其監(jiān)管的會計師事務所，PCAOB正準備收緊銀行確認環(huán)節(jié)的相關規(guī)定。

The PCAOB's rule change might pale in comparison with the bigger issues auditors are facing in China.

與審計師在中國面臨的更大問題相比，PCAOB規(guī)則更改的重要性可能不值一提。

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

在中國內地和香港，約有110家審計機構在PCAOB注冊。

Public Company Accounting Oversight Board, PCAOB

或許令人意外的是，美國上市公司會計監(jiān)管委員會

PCAOB: Public Company Accounting Oversight Board

公眾公司會計監(jiān)督委員會