In the United States of America, the Public Company Accounting Oversight Board (PCAOB) oversees the work of audit firms that provide assurance on financial reports of listed companies.
Aux États-Unis d &apos; Amérique, le Public Company Accounting Oversight Board (PCAOB) supervise les activités des cabinets d &apos; audit qui certifient les rapports financiers de sociétés cotées.