目标 ; 非法定审计
China-based auditors are also perfomring audits of significant operations of US and non-US based multinationals with US exchange listings.
FORBES: What The SEC, And The PCAOB, Still Don't Admit About Chinese Frauds
Those audits can not be sufficiently monitored and supervised by the primary non-China audit firm and cannot be inspected by the PCAOB, either.
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