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在过去的10年中,上市公司会计监督委员会已经独立监管上市公司的审计。自2010年以来超过70%的上市公司会计监督委员会的研究已经发表,证明了最近几年与上市公司会计监督委员会相关的研究在不断的增长。我们简单介绍上市公司会计监督委员会的四个主要功能:注册,标准制定,检查和执法。
In the past 10 years, the accounting firm of listed companies has independently audited the auditing of listed companies. Over 70% of listed companies’ accounting oversight committees have published research since 2010, proving the continuous growth of research related to the accounting firm’s oversight in recent years. We briefly describe the four main functions of the listed company accounting oversight board: registration, standard setting, inspection and enforcement.