3月21日USCPA考試考點(diǎn)解析來(lái)咯,各位學(xué)員有好好復(fù)習(xí)嗎?
  美國(guó)公眾公司會(huì)計(jì)委員會(huì)的職能是什么
  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.
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