????開(kāi)展這樣的審核需要一些權(quán)限，而這些權(quán)限可以由中國(guó)監(jiān)管部門(mén)提供,。中國(guó)證監(jiān)會(huì)指導(dǎo)并派人參與這些審核工作,。重大問(wèn)題應(yīng)由中國(guó)證監(jiān)會(huì)和財(cái)政部予以公布。四大的業(yè)務(wù)模式重組為有限責(zé)任合伙后,，大多數(shù)審計(jì)美國(guó)上市公司賬目的合伙人都受到了中國(guó)法規(guī)的制約,，因此中國(guó)證監(jiān)會(huì)和財(cái)政部有權(quán)這樣做。

????我的意思是把PCAOB置于這項(xiàng)工作之外,。中方反對(duì)的是由他國(guó)政府機(jī)構(gòu)來(lái)監(jiān)管中國(guó)公司,。而我的提議是在中國(guó)政府的監(jiān)督之下在公司層面進(jìn)行合作。中國(guó)政府應(yīng)該不會(huì)反對(duì)這樣的做法,。美國(guó)政府則可置身事外,。

????這個(gè)解決方案并不理想，但我認(rèn)為可能是最好的辦法,。四大應(yīng)當(dāng)主動(dòng)出面促成此事,。（財(cái)富中文網(wǎng)）

????譯者：Charlie?

????The process needs some teeth, and Chinese regulators can provide that. The reviews should be done under the direction of the CSRC and with the participation of CSRC personnel. Serious deficiencies should be punished by the CSRC and MOF. The restructuring of the Big Four’s practices into LLPs has brought most of the partners who sign U.S. listed company accounts under Chinese regulation, so the CSRC and MOF have the power to do that.

????What I am proposing is to take the PCAOB out of the process. China’s objections are to the involvement of another government in regulating its companies. What I am proposing is cooperation between private companies under the supervision of the Chinese government. China should not object to that. The U.S. government is out of the loop.

????This is not an ideal solution, but I think it may be the best solution possible. The Big Four should step up and make it happen.