Abstract
Companies have gone worldwide and are listed on capital markets in dif erent continents. Their auditors have fol owed them. To al ow for an ef ective global audit oversight in order to protect the investors, international co-operation is required. The disparity in laws of audit supervision and conflicts between China and the United States inflict financial damage on investors. By analyzing rudimentary reasons behind this issue and the progress both parties have done, the author then il ustrates international cooperation among other regions to make the prediction and recommendations in dealing with such conflicts.
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