关于中美跨境审计监管的研究

发布时间：2018-03-04 09:38

本文选题：反向并购　切入点：PCAOB　出处：《中国注册会计师》2013年02期 　论文类型：期刊论文

【摘要】：本文以美国上市公司会计监察委员会对会计师事务所调查报告的事实数据为基础,从多方面考察了为中国反向并购公司提供审计服务的会计师事务所的审计业务质量和内部控制表现。最终发现,为中国反向并购公司提供审计服务的会计师事务所绝大部分是美国注册的会计师事务所,小部分是香港注册的会计师事务所。除此之外,这些境外会计师事务所均存在审计业务上的缺陷,这个比例远远超过了Hermanson等对国际性会计师事务所和美国本土中小型会计师事务所研究得出的平均水平。因此,本文认为跨境审计监管应该将美国本土的会计师事务所列为主要监管对象之一,而不是局限于强调国内会计师事务所的责任。
[Abstract]:This paper is based on the factual data of the investigation report of the Accounting Supervision Commission of the listed companies of the United States of America. This paper examines the audit quality and internal control performance of accounting firms providing audit services for reverse mergers and acquisitions companies in China from many aspects. The majority of the accounting firms providing audit services to Chinese reverse mergers and acquisitions companies are registered accounting firms in the United States and a small number in Hong Kong. In addition, These foreign accounting firms all have defects in auditing business, which far exceeds the average level obtained by Hermanson and other international accounting firms and small and medium-sized accounting firms in the United States. This paper argues that the cross-border audit regulation should include the accounting firms in the United States as one of the main regulatory objects, rather than emphasize the responsibility of the domestic accounting firms.
【作者单位】：西南财经大学会计学院;
【分类号】：F239.4

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