{"id":38090,"date":"2012-12-04T12:07:45","date_gmt":"2012-12-04T17:07:45","guid":{"rendered":"http:\/\/blog.jackjia.com\/?p=38090"},"modified":"2012-12-04T12:07:45","modified_gmt":"2012-12-04T17:07:45","slug":"20121204%e5%8a%a0%e8%af%81%e5%a7%94%e4%bc%9a%e6%89%b9%e5%ae%89%e6%b0%b8%e4%bc%9a%e8%ae%a1%e4%ba%8b%e5%8a%a1%e6%89%80%e5%a4%b1%e8%81%8c","status":"publish","type":"post","link":"https:\/\/blog.jackjia.com\/?p=38090","title":{"rendered":"20121204\/\u52a0\u8bc1\u59d4\u4f1a\u6279\u5b89\u6c38\u4f1a\u8ba1\u4e8b\u52a1\u6240\u5931\u804c"},"content":{"rendered":"

\u52a0\u901a\u793e\/\u5b89\u7701\u8bc1\u5238\u59d4\u5458\u4f1a\uff08Ontario Securities Commission\uff0cOSC\uff09\u6628\u65e5\u6307\u63a7\u5b89\u6c38\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08Ernst & Young\uff09\u672a\u6709\u6309\u7167\u884c\u4e1a\u5ba1\u8ba1\u6307\u5f15\uff0c\u5bf9\u5df2\u5ba3\u5e03\u7834\u4ea7\u7684\u5609\u6c49\u6797\u4e1a\u56fd\u9645\u6709\u9650\u516c\u53f8\uff08Sino-Forest Corporation\uff09\u7684\u8d44\u4ea7\u548c\u76c8\u5229\uff0c\u6ca1\u6709\u5c3d\u804c\u5ba1\u67e5\uff0c\u4ee4\u5609\u6c49\u6797\u4e1a\u6d89\u53ca\u5927\u89c4\u6a21\u7684\u6b3a\u8bc8\u884c\u4e3a\u3002<\/p>\n

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\u4fdd\u969c\u6295\u8d44\u4eba\u514d\u5815\u8d26\u76ee\u9677\u9631<\/p>\n

\u7f8e\u56fd\u4e00\u4f4d\u8bc1\u76d1\u5b98\u5458\u5468\u4e00\u8868\u793a\uff0c\u7f8e\u65b9\u5fc5\u987b\u53d6\u5f97\u5916\u56fd\u4f1a\u8ba1\u5e08\u697c\u7684\u6587\u4ef6\uff0c\u624d\u53ef\u4ee5\u6838\u5b9e\u53d7\u8c03\u67e5\u4f01\u4e1a\u5ba1\u8ba1\u9879\u76ee\u7684\u771f\u786e\u7a0b\u5ea6\uff0c\u4ee5\u4fdd\u969c\u6295\u8d44\u4eba\u514d\u5815\u8d26\u76ee\u9677\u9631\u3002\u8be5\u5b98\u5458\u8b66\u544a\u8bf4\uff1a\u201c\u62c5\u4efb\u5ba1\u8ba1\u7684\u516c\u53f8\u90fd\u660e\u767d\u5230\uff0c\u4ed6\u4eec\u4e00\u65e6\u6ca1\u9075\u4ece\u6cd5\u5f8b\u8ba9\u5b98\u5458\u63a5\u89e6\u8d26\u76ee\u6587\u4ef6\uff0c\u5c06\u8981\u9762\u5bf9\u4e25\u5389\u6cd5\u5f8b\u5236\u88c1\u3002\u201d(Firms that conduct audits\u3000 knowing they cannot comply with laws requiring access to these work papers face serious sanctions.)<\/p>\n

\u300a\u4e2d\u534e\u5de5\u5546\u65f6\u62a5\u300b\u4eca\u5e748\u6708\u521d\u7684\u4e00\u7bc7\u6587\u7ae0\u6307\u51fa\uff0c\u82cd\u8747\u4e0d\u76ef\u65e0\u7f1d\u7684\u86cb\uff0c\u4e2d\u56fd\u5546\u6d77\u4e2d\u4eba\u9762\u5bf9\u7740\u8fd9\u6dcc\u201c\u6d51\u6c34\u201d\uff0c\u4e9f\u9700\u53cd\u8eac\u81ea\u7701\u3002<\/p>\n

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\u201c\u4e2d\u56fd\u8be5\u6709\u6d51\u6c34\u8fd9\u6837\u7684\u516c\u53f8\u201d<\/p>\n

\u63a5\u53d7\u300a\u4e2d\u534e\u5de5\u5546\u65f6\u62a5\u300b\u8bbf\u95ee\u7684\u65b0\u4e1c\u65b9\u638c\u95e8\u4eba\u4fde\u654f\u6d2a\uff0c\u66fe\u5728\u4f5c\u5ba2\u65b0\u6d6a\u65f6\u4ee5\u8c03\u4f83\u7684\u53e3\u543b\uff0c\u8d5e\u6d51\u6c34\u7814\u7a76\u516c\u53f8\u4e3a\u4e00\u53ea\u4e2d\u56fd\u9700\u8981\u7684\u201c\u82cd\u8747\u201d\uff0c\u4f46\u4ed6\u540c\u65f6\u5f3a\u8c03\uff1a\u201c\u65b0\u4e1c\u65b9\u4e0d\u662f\u81ed\u86cb\u3002\u201d<\/p>\n

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\u4e0d\u53ef\u80fd\u6c38\u8fdc\u8499\u853d\u6240\u6709\u4eba<\/p>\n

\u5728\u76ee\u524d\u8d44\u8baf\u7206\u70b8\u53ca\u6d88\u606f\u52a0\u5feb\u6d41\u901a\u7684\u4e92\u8054\u7f51\u5e74\u4ee3\uff0c\u4e0a\u5e02\u4f01\u4e1a\u6b32\u5728\u7f51\u4e0a\u7f51\u4e0b\u505a\u51fa\u8bc8\u6b3a\u6216\u8005\u53d1\u5e03\u4e0d\u5c3d\u4e0d\u5b9e\u7684\u4ea4\u4ee3\u5185\u5bb9\uff0c\u6050\u6015\u80fd\u591f\u5f97\u901e\u7684\u673a\u4f1a\u8fd1\u4e4e\u96f6\u3002\u4f55\u51b5\u4e2d\u56fd\u5e02\u573a\u8fd9\u5757\u997c\u5df2\u7ecf\u505a\u5f97\u90a3\u4e48\u8d85\u5927\u7684\u89c4\u6a21\uff0c\u4efb\u4f55\u6709\u4e56\u5e02\u573a\u57fa\u672c\u6cd5\u5219\u7684\u6295\u8d44\u6216\u6295\u673a\u884c\u4e3a\uff0c\u5927\u6982\u4e0d\u53ef\u80fd\u6c38\u8fdc\u8499\u853d\u6240\u6709\u5929\u4e0b\u4eba\u5427\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u52a0\u901a\u793e\/\u5b89\u7701\u8bc1\u5238\u59d4\u5458\u4f1a\uff08Ontario Securities Commission\uff0cOSC\uff09\u6628\u65e5\u6307\u63a7\u5b89\u6c38\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08Ernst & Young\uff09\u672a\u6709\u6309\u7167\u884c\u4e1a\u5ba1\u8ba1\u6307\u5f15\uff0c\u5bf9\u5df2\u5ba3\u5e03\u7834\u4ea7\u7684\u5609\u6c49\u6797\u4e1a\u56fd\u9645\u6709\u9650\u516c\u53f8\uff08Sino-Forest Corporation\uff09\u7684\u8d44\u4ea7\u548c\u76c8\u5229\uff0c\u6ca1\u6709\u5c3d\u804c\u5ba1\u67e5\uff0c\u4ee4\u5609\u6c49\u6797\u4e1a…
Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/38090"}],"collection":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=38090"}],"version-history":[{"count":1,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/38090\/revisions"}],"predecessor-version":[{"id":38091,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/38090\/revisions\/38091"}],"wp:attachment":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}