3月27日的USCPA考試考點解析來咯,你還不快快抓緊時間熟悉熟悉?對自學USCPA的考生來說,聽輔導課是必不可少的,在網(wǎng)課老師的指導下,學員自己去精讀鉆研,才能加深對USCPA相關知識的理解,牢固掌握應考知識。體驗免費課程>>
  美國公眾公司會計委員會的職能
  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.