本文選題：反向并購　切入點(diǎn)：PCAOB　出處：《中國注冊會(huì)計(jì)師》2013年02期 　論文類型：期刊論文

【摘要】：本文以美國上市公司會(huì)計(jì)監(jiān)察委員會(huì)對會(huì)計(jì)師事務(wù)所調(diào)查報(bào)告的事實(shí)數(shù)據(jù)為基礎(chǔ),從多方面考察了為中國反向并購公司提供審計(jì)服務(wù)的會(huì)計(jì)師事務(wù)所的審計(jì)業(yè)務(wù)質(zhì)量和內(nèi)部控制表現(xiàn)。最終發(fā)現(xiàn),為中國反向并購公司提供審計(jì)服務(wù)的會(huì)計(jì)師事務(wù)所絕大部分是美國注冊的會(huì)計(jì)師事務(wù)所,小部分是香港注冊的會(huì)計(jì)師事務(wù)所。除此之外,這些境外會(huì)計(jì)師事務(wù)所均存在審計(jì)業(yè)務(wù)上的缺陷,這個(gè)比例遠(yuǎn)遠(yuǎn)超過了Hermanson等對國際性會(huì)計(jì)師事務(wù)所和美國本土中小型會(huì)計(jì)師事務(wù)所研究得出的平均水平。因此,本文認(rèn)為跨境審計(jì)監(jiān)管應(yīng)該將美國本土的會(huì)計(jì)師事務(wù)所列為主要監(jiān)管對象之一,而不是局限于強(qiáng)調(diào)國內(nèi)會(huì)計(jì)師事務(wù)所的責(zé)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.
【作者單位】： 西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【分類號】：F239.4

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