美国公众公司会计委员会的职能是什么
The PCAOB was established pursuant to the Sarbanes-Oxley Act of 2002.
The PCAOB establishes auditing and related professional practice standards to be used in the preparation and issuance of audit reports for issuers.
Instructor’s tips:
Issuers consist of entities subject to the rules of the SEC (primarily public companies)
Public accounting firms must register with the PCAOB in order to audit a public company.
了解详情30000元/4科
