注释:
①美国6次针对非快速申报人(non-accelerated filers)适用内部控制审计规制的延迟分别发生在:2004年2月24日,2005年3月2日,2005年9月22日,2006年12月15日,2008年6月26日,2009年10月13日。
②内容参见FEI在2005年的调查报告《Comments of the Committee on Corporate Reporting Submitted to the SEC Roundtable on Implementation of Internal Control Reporting Provisions》。
③我们仅考虑上市公司内部控制审计或鉴证业务,而未考虑其他类型的业务,如内部控制审核、专项报告等。
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