The US Securities and Exchange Commission recently moved to sue the Chinese affiliates of the big four accounting firms for not sharing details of their audits of Chinese companies. From the US perspective this was a reasonable response to the perceived opacity of Chinese companies listed on US exchanges. Allegations of fraud at companies such as Sino-Forest have led to a wave of auditor resignations this year.
美國證交會(SEC)最近對四大會計師事務所的中國分支提起訴訟，理由是它們沒有共享自己對中國公司所做審計的細節。從美方的視角來看，此舉是對其所認為的在美上市中國公司缺乏透明度所作的合理反應。2012年，針對嘉漢林業(Sino-Forest)等公司的欺詐指控引發了一波審計師辭職潮。
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