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  1. 2023年11月30日 · Two disciplinary orders imposing a total of $7 million in penalties against two registered public accounting firms within the PwC global network, Shanghai-based PricewaterhouseCoopers Zhong Tian, LLP (“PwC China”) and Hong Kong-based, for violating PCAOB

  2. 2023年5月10日 · Public Company Accounting Oversight Board (PCAOB) Chair Erica Y. Williams made the following statement today after the PCAOB released inspection reports for two firms inspected in 2022: KPMG Huazhen LLP in mainland China and PricewaterhouseCoopers in Hong Kong.

  3. 其他人也問了

    • PricewaterhouseCoopers
    • 2022 Inspection Approach
    • Audits reviewed
    • PART I: INSPECTION OBSERVATIONS
    • Classification of Audits with Part I.A Deficiencies
    • Audits with an Incorrect Opinion on the Financial Statements and/or ICFR
    • Audits with Multiple Deficiencies
    • Audits with a Single Deficiency
    • PART I.A: AUDITS WITH UNSUPPORTED OPINIONS
    • Type of audit and related areas affected
    • Type of audit and related areas affected
    • Type of audit and related areas affected
    • PART I.B: OTHER INSTANCES OF NON-COMPLIANCE WITH PCAOB STANDARDS OR RULES
    • PART I.C: INDEPENDENCE
    • Firm-Identified
    • PART II: OBSERVATIONS RELATED TO QUALITY CONTROL

    (Headquartered in Hong Kong Special Administrative Region of the People’s Republic of China)

    In selecting issuer audits for review, we use a risk-based method of selection. We make selections based on (1) our internal evaluation of audits we believe have a heightened risk of material misstatement, including those with challenging audit areas, and (2) other risk-based characteristics, including issuer and firm considerations. In certain sit...

    If we include a deficiency in Part I.A of our report, it does not necessarily mean that the firm has not addressed the deficiency. In many cases, the firm has performed remedial actions after the deficiency The number of engagement partners on issuer audit work represents the total number of firm personnel (not necessarily limited to personnel with...

    Part I.A of our report discusses deficiencies, if any, that were of such significance that we believe the firm, (1) at the time it issued its audit report(s), had not obtained sufficient appropriate audit evidence to support its opinion(s) on the issuer’s financial statements and/or ICFR or (2) in audit(s) in which it was not the principal auditor,...

    Within Part I.A of this report, we classify each issuer audit in one of the categories discussed below based on the Part I.A deficiency or deficiencies identified in our review. The purpose of this classification system is to group and present issuer audits by the number of Part I.A deficiencies we identified within the audit as well as to highligh...

    This classification includes audits where a deficiency was identified in connection with our inspection and, as a result, an issuer’s financial statements were determined to be materially misstated, and the issuer restated its financial statements. It also includes audits where a deficiency was identified in connection with our inspection and, as a...

    This classification includes audits where multiple deficiencies were identified that related to a combination of one or more financial statement accounts, disclosures, and/or important controls in an ICFR audit.

    This classification includes audits where a single deficiency was identified that related to a financial statement account or disclosure or to an important control in an ICFR audit.

    This section of our report discusses the deficiencies identified, by specific issuer audit reviewed, in the audit work (1) supporting the firm’s opinion(s) on the issuer’s financial statements and/or ICFR and (2) in audit(s) in which it was not the principal auditor, to fulfill the objectives of its role in the audit. We identify each issuer by a l...

    In our review, we identified deficiencies in the financial statement and ICFR audits related to Revenue and Related Accounts, a Significant Account, and Significant Transactions.

    In our review, we identified deficiencies in the financial statement and ICFR audits related to Revenue and Related Accounts, Goodwill, and Journal Entries.

    In our review of an audit in which the firm played a role but was not the principal auditor, we identified deficiencies in connection with the firm’s role in the financial statement and ICFR audits related to Revenue, Cost of Sales, Cash, and Journal Entries.

    This section of our report discusses certain deficiencies that relate to instances of non-compliance with PCAOB standards or rules other than those where the firm had not obtained sufficient appropriate audit evidence to support its opinion(s) or fulfill the objectives of its role in the audit(s). This section does not discuss instances of potentia...

    This section of our report discusses instances of potential non-compliance with SEC rules or instances of non-compliance with PCAOB rules related to maintaining independence. An instance of potential non-compliance with SEC rules or an instance of non-compliance with PCAOB rules does not necessarily mean that the Board has concluded the firm was no...

    The firm did not bring to our attention any instances of potential non-compliance with SEC rules or instances of non-compliance with PCAOB rules related to maintaining independence. While the firm did not bring to our attention any instances of potential non-compliance, the number, large or small, of firm-identified instances of potential non-compl...

    Part II of our report discusses criticisms of, and potential defects in, the firm’s system of quality control. We include deficiencies in Part II if an analysis of the inspection results, including the results of the reviews of individual audits, indicates that the firm’s system of quality control does not provide reasonable assurance that firm per...

  4. 2023年11月30日 · PwC China and PwC Hong Kong violated the integrity and personnel management elements of the PCAOB quality control standards by failing to detect or prevent extensive, improper answer sharing on tests for mandatory internal training courses.

  5. 2023年12月1日 · 美國上市公司會計監督委員會 (PCAOB)宣布,對3家中港會計師事務所和4名個人分別處以罰款,總計涉及794萬美元 (約6,193萬港元)。 值得留意的是,今次是PCAOB歷來對中國內地和香港公司施加的最高民事罰款,也是PCAOB有史以來第一次能夠因為中國內地會計師事務所的審計缺陷,而對其採取執法行動。 PCAOB主席Erica Williams表示,美國國會通過《外國公司問責法案》 (HFCAA)後,PCAOB歷史上首次獲得了對中國註冊會計師事務所進行全面檢查和調查的權限。 她更在一份聲明中表示︰「中國企業逃避責任的時代已經結束.....我們將採取行動保護美國市場的投資者,並對任何違反PCAOB規則和標準的人實施嚴厲制裁,無論他們身在何處。 」

  6. 2023年12月1日 · The company failed to detect or prevent extensive cheating by its staff during internal training exams in mainland China and Hong Kong, the US Public Company Accounting Oversight Board (PCAOB)...

  7. 2023年11月30日 · Recommended PwC Mohamed Kande, the engineer turned consultant rising to PwC’s top The PCAOB also said on Thursday that it had fined another Chinese audit firm, Shandong Haoxin, and four of...