????開展這樣的審核需要一些權限，而這些權限可以由中國監管部門提供。中國證監會指導并派人參與這些審核工作。重大問題應由中國證監會和財政部予以公布。四大的業務模式重組為有限責任合伙后，大多數審計美國上市公司賬目的合伙人都受到了中國法規的制約，因此中國證監會和財政部有權這樣做。

????我的意思是把PCAOB置于這項工作之外。中方反對的是由他國政府機構來監管中國公司。而我的提議是在中國政府的監督之下在公司層面進行合作。中國政府應該不會反對這樣的做法。美國政府則可置身事外。

????這個解決方案并不理想，但我認為可能是最好的辦法。四大應當主動出面促成此事。（財富中文網）

????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.