{"id":16257,"date":"2025-03-06T05:54:08","date_gmt":"2025-03-05T20:54:08","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=16257"},"modified":"2025-03-13T09:41:49","modified_gmt":"2025-03-13T00:41:49","slug":"%e7%be%8e-%ed%9a%8c%ea%b3%84%ea%b0%90%eb%8f%85%ec%9c%84-pwc-%ec%9d%b4%ec%8a%a4%eb%9d%bc%ec%97%98%ec%97%90-275%eb%a7%8c%eb%8b%ac%eb%9f%ac-%eb%b2%8c%ea%b8%88%eb%82%b4%eb%b6%80-%ea%b5%90","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=16257","title":{"rendered":"\u7f8e \ud68c\uacc4\uac10\ub3c5\uc704, PwC \uc774\uc2a4\ub77c\uc5d8\uc5d0 275\ub9cc\ub2ec\ub7ec \ubc8c\uae08\u2026\ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \ubd80\uc815"},"content":{"rendered":"<h3>| \u7f8e \ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\uc7a5 &#8220;\ud574\uc678\ub77c\ub3c4 \uac10\uc0ac \ubc95\uc778\uc758 \ubd80\uc815\ud589\uc704 \uc6a9\ub0a9\uc548\ud574&#8221;<\/h3>\n<p><strong>&lt;\uac1c\uc694&gt;<\/strong><br \/>\n\ubbf8\uad6d \uc0c1\uc7a5\uae30\uc5c5\ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\ud68c(Public Company Accounting Oversight Board, PCAOB)\ub294 \ud68c\uacc4\ubc95\uc778 \ud504\ub77c\uc774\uc2a4\uc6cc\ud130\ud558\uc6b0\uc2a4\ucfe0\ud37c\uc2a4(PricewaterhouseCoopers, PwC) \uc774\uc2a4\ub77c\uc5d8\uc774 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubd80\uc815\ud589\uc704\ub97c \ubc29\uc9c0\ud558\uc9c0 \ubabb\ud55c \ucc45\uc784\uc73c\ub85c 275\ub9cc\ub2ec\ub7ec(\uc57d 40\uc5b5 \uc6d0)\uc758 <a href=\"https:\/\/pcaobus.org\/news-events\/news-releases\/news-release-detail\/pcaob-sanctions-pwc-israel-for-quality-control-violations-related-to-widespread-improper-answer-sharing\">\ubc8c\uae08<\/a>\uc744 \uc9c0\ub09c 25\uc77c(\ud604\uc9c0\uc2dc\uac01) \ubd80\uacfc\ud588\uc74c. PwC \uc774\uc2a4\ub77c\uc5d8 \uc9c1\uc6d0\ub4e4\uc740 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \uc911 \ub2f5\uc548\uc744 \uacf5\uc720\ud558\ub294 \ubd80\uc815\ud589\uc704\ub97c \ud588\uace0, \uc774\ub294 \ud544\uc218\uc801\uc778 \ud488\uc9c8 \uad00\ub9ac \ud45c\uc900\uc744 \uc704\ubc18\ud55c \uac83\uc784. PCAOB\ub294 \uc774\ubc88 \uc870\uce58\ub97c \ud1b5\ud574 \ubbf8\uad6d \ubc0f \ud574\uc678 \ud68c\uacc4\ubc95\uc778\uc758 \uc724\ub9ac\uc801 \uae30\uc900\uc744 \uac15\ud654\ud558\uaca0\ub2e4\ub294 \uc785\uc7a5\uc744 \ud45c\uba85\ud588\uc74c.<\/p>\n<p><strong>&lt;<\/strong><strong>\uc138\ubd80\ub0b4\uc5ed&gt;<\/strong><br \/>\nPwC \uc774\uc2a4\ub77c\uc5d8\uc740 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc5d0\uc11c \uc9c1\uc6d0\ub4e4\uc774 \ub2f5\uc548 \uacf5\uc720\ub97c \ud1b5\ud574 \ubd80\uc815\ud589\uc704\ub97c \uc800\uc9c0\ub978 \uc0ac\uc2e4\uc774 \ub4dc\ub7ec\ub0ac\uc74c. \uc774\ub7ec\ud55c \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc758 \uc804\ubb38\uc131\uacfc \uc724\ub9ac \uc758\uc2dd\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ud544\uc218\uc801\uc778 \ud488\uc9c8 \uad00\ub9ac \ud45c\uc900\uc758 \uc77c\ud658\uc73c\ub85c \uc2dc\ud589\ub418\uace0, \uc774\ub97c \ud1b5\ud574 \ud68c\uacc4\uc0ac\ub4e4\uc774 \ucd5c\uc2e0 \ud68c\uacc4 \uc9c0\uc2dd\uacfc \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uace0 \uc788\ub294\uc9c0 \ud3c9\uac00\ud568. \uadf8\ub7ec\ub098 PwC \uc774\uc2a4\ub77c\uc5d8\uc758 \uc77c\ubd80 \uc9c1\uc6d0\ub4e4\uc740 \uc774\ub7ec\ud55c \uc2dc\ud5d8\uc5d0\uc11c \ubd80\uc815\ud589\uc704\ub97c \uc800\uc9c8\ub800\uace0, \ud68c\uc0ac\ub294 \uc774\ub97c \ubc29\uc9c0\ud558\uc9c0 \ubabb\ud588\uc74c.<\/p>\n<p>PCAOB\ub294 \ubbf8\uad6d \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \ud574\uc678 \ud68c\uacc4\ubc95\uc778\ub3c4 \uac10\ub3c5\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0, PwC \uc774\uc2a4\ub77c\uc5d8\uc774 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc5d0\uc11c \ubd80\uc815\ud589\uc704\ub97c \ubc29\uc9c0\ud558\uc9c0 \ubabb\ud55c \uac83\uc740 \ud488\uc9c8 \uad00\ub9ac \uae30\uc900 \uc704\ubc18\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ud310\ub2e8\ud588\uc74c. PCAOB\ub294 \uc5d4\ub860 \ud68c\uacc4 \ubd80\uc815 \ub4f1\uc73c\ub85c 2002\ub144 \ub3c4\uc785\ub41c <a href=\"https:\/\/pcaobus.org\/About\/History\/Documents\/PDFs\/Sarbanes_Oxley_Act_of_2002.pdf\">\uc0ac\ubca0\uc778\uc2a4-\uc625\uc2ac\ub9ac\ubc95<\/a>(Sarbanes-Oxley Act) \uc5d0 \ub530\ub77c \uc124\ub9bd\ub41c \uae30\uad00\uc73c\ub85c, \ubbf8\uad6d \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uc7ac\ubb34\ubcf4\uace0 \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uac10\uc0ac \ud488\uc9c8\uc744 \uac10\ub3c5\ud558\uace0 \uaddc\uc81c\ud558\ub294 \uc5ed\ud560\uc744 \uc218\ud589\ud568. \uc774\uc5d0 \ub530\ub77c PCAOB\ub294 \ubbf8\uad6d \uad00\ub828 \uac10\uc0ac \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub294 \ubaa8\ub4e0 \ud68c\uacc4\ubc95\uc778\uc5d0 \uaddc\uc81c\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uace0, PwC \uc774\uc2a4\ub77c\uc5d8\ub3c4 \uc774\uc5d0 \ub530\ub77c \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc558\uc74c.<\/p>\n<p>\uc5d0\ub9ac\uce74 \uc70c\ub9ac\uc5c4\uc2a4 PCAOB \uc758\uc7a5\uc740 &#8220;PCAOB\ub294 \ubbf8\uad6d\uc774\ub4e0 \ud574\uc678\ub4e0 \ub4f1\ub85d\ub41c \uac10\uc0ac \ubc95\uc778\uc758 \ubd80\uc815\ud589\uc704\ub098 \ube44\uc724\ub9ac\uc801\uc778 \ud589\ub3d9\uc744 \uc6a9\ub0a9\ud558\uc9c0 \uc54a\uc744 \uac83&#8221;\uc774\ub77c\uace0 \uac15\uc870\ud588\uc74c. PwC \uc774\uc2a4\ub77c\uc5d8\uc740 \uc774\ubc88 \uc0ac\uc548\uc5d0 \ub300\ud55c \uacf5\uc2dd \uc785\uc7a5\uc744 \ub0b4\ub193\uc9c0 \uc54a\uc558\uc74c.<\/p>\n<p>\uc774\ub7ec\ud55c \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \ubd80\uc815\ud589\uc704\ub294 \ud68c\uacc4\ubc95\uc778\uc758 \uc2e0\ub8b0\uc131\uacfc \uc804\ubb38\uc131\uc744 \ud6fc\uc190\ud560 \uc218 \uc788\uace0, \ud2b9\ud788 \ud68c\uacc4\uc0ac\ub4e4\uc758 \uc724\ub9ac \uc758\uc2dd\uacfc \uc804\ubb38 \uc9c0\uc2dd\uc5d0 \ub300\ud55c \uc758\ubb38\uc744 \uc81c\uae30\ud568. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \uc2dc\ud5d8\uc5d0\uc11c\uc758 \ubd80\uc815\ud589\uc704\ub294 \ud68c\uacc4\ubc95\uc778\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ucde8\uc57d\uc131\uc744 \ub4dc\ub7ec\ub0b4\uace0, \uc804\ubc18\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac \ud488\uc9c8\uc5d0 \ubd80\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc74c.<\/p>\n<p>\uc774\ub7ec\ud55c \ubb38\uc81c\ub294 PwC \uc774\uc2a4\ub77c\uc5d8\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\ub978 \uc8fc\uc694 \ud68c\uacc4\ubc95\uc778\uc5d0\uc11c\ub3c4 \ubc1c\uc0dd\ud55c \ubc14 \uc788\uc74c. 2023\ub144\uc5d0\ub294 \uc911\uad6d\uc5d0 \ubcf8\uc0ac\ub97c \ub454 PwC \uacc4\uc5f4\uc0ac \ub450 \uacf3\uc774 \ucd1d 700\ub9cc\ub2ec\ub7ec(\uc57d 102\uc5b5\uc6d0)\uc758 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc558\uace0, \uc791\ub144 4\uc6d4\uc5d0\ub294 KPMG(Klynveld Peat Marwick Goerdeler) \ub124\ub35c\ub780\ub4dc\uac00 PCAOB\uc5d0 2500\ub9cc\ub2ec\ub7ec(\uc57d 365\uc5b5\uc6d0)\uc758 \ubc8c\uae08\uc744 \ub0c8\uc74c. \ub610\ud55c, 2022\ub144\uc5d0\ub294 \uc5b4\ub2c8\uc2a4\ud2b8\uc564\uc601(Ernst &amp; Young, EY)\uc774 \ubbf8\uad6d \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c(SEC)\uc5d0 1\uc5b5 \ub2ec\ub7ec(\uc57d 1460\uc5b5\uc6d0)\uc758 \ubc8c\uae08\uc744 \ub0a9\ubd80\ud55c \uc0ac\ub840\uac00 \uc788\uc74c.<\/p>\n<p><strong>&lt;<\/strong><strong>\uc2dc\uc0ac\uc810&gt;<\/strong><br \/>\nPCAOB\uac00 PwC \uc774\uc2a4\ub77c\uc5d8\uc5d0 \ubc8c\uae08\uc744 \ubd80\uacfc\ud55c \uac83\uc740 \ud68c\uacc4\ubc95\uc778\uc758 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \ubd80\uc815\ud589\uc704\uc5d0 \ub300\ud55c \uaddc\uc81c\uac00 \uc9c0\uc18d\uc801\uc73c\ub85c \uac15\ud654\ub418\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc90c. \ud2b9\ud788, \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc758 \uc804\ubb38\uc131\uacfc \uc724\ub9ac \uc758\uc2dd\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uc808\ucc28\ub85c, \uc774\ub7ec\ud55c \ubd80\uc815\ud589\uc704\ub294 \ud68c\uacc4\ubc95\uc778\uc758 \uc2e0\ub8b0\uc131\uacfc \uc804\ubb38\uc131\uc744 \uc2ec\uac01\ud558\uac8c \ud6fc\uc190\ud560 \uc218 \uc788\uc74c.<\/p>\n<p>(1\ub2ec\ub7ec=1460\uc6d0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>| \u7f8e \ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\uc7a5 &#8220;\ud574\uc678\ub77c\ub3c4 \uac10\uc0ac \ubc95\uc778\uc758 \ubd80\uc815\ud589\uc704 \uc6a9\ub0a9\uc548\ud574&#8221; &lt;\uac1c\uc694&gt; \ubbf8\uad6d \uc0c1\uc7a5\uae30\uc5c5\ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\ud68c(Public Company Accounting Oversight Board, PCAOB)\ub294 \ud68c\uacc4\ubc95\uc778 \ud504\ub77c\uc774\uc2a4\uc6cc\ud130\ud558\uc6b0\uc2a4\ucfe0\ud37c\uc2a4(PricewaterhouseCoopers, PwC) \uc774\uc2a4\ub77c\uc5d8\uc774 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubd80\uc815\ud589\uc704\ub97c \ubc29\uc9c0\ud558\uc9c0 \ubabb\ud55c \ucc45\uc784\uc73c\ub85c 275\ub9cc\ub2ec\ub7ec(\uc57d 40\uc5b5 \uc6d0)\uc758 \ubc8c\uae08\uc744 \uc9c0\ub09c 25\uc77c(\ud604\uc9c0\uc2dc\uac01) \ubd80\uacfc\ud588\uc74c. PwC \uc774\uc2a4\ub77c\uc5d8 \uc9c1\uc6d0\ub4e4\uc740 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \uc911 \ub2f5\uc548\uc744 \uacf5\uc720\ud558\ub294 \ubd80\uc815\ud589\uc704\ub97c \ud588\uace0, \uc774\ub294 \ud544\uc218\uc801\uc778 \ud488\uc9c8 \uad00\ub9ac \ud45c\uc900\uc744 \uc704\ubc18\ud55c \uac83\uc784. PCAOB\ub294 \uc774\ubc88 [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":16268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[612,619,8],"tags":[2884,355,43],"class_list":{"0":"post-16257","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-usa","8":"category-africa","9":"category-compliance","10":"tag-pcaob","11":"tag-pwc","12":"tag-43"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u7f8e \ud68c\uacc4\uac10\ub3c5\uc704, PwC \uc774\uc2a4\ub77c\uc5d8\uc5d0 275\ub9cc\ub2ec\ub7ec \ubc8c\uae08\u2026\ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \ubd80\uc815 SanctionLab<\/title>\n<meta name=\"description\" content=\"\ubbf8\uad6d \uc0c1\uc7a5\uae30\uc5c5\ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\ud68c(Public Company Accounting Oversight Board, PCAOB)\ub294 \ud68c\uacc4\ubc95\uc778 \ud504\ub77c\uc774\uc2a4\uc6cc\ud130\ud558\uc6b0\uc2a4\ucfe0\ud37c\uc2a4(PricewaterhouseCoopers, PwC) \uc774\uc2a4\ub77c\uc5d8\uc774 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubd80\uc815\ud589\uc704\ub97c...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sanctionlab.com\/?p=16257\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u7f8e \ud68c\uacc4\uac10\ub3c5\uc704, PwC \uc774\uc2a4\ub77c\uc5d8\uc5d0 275\ub9cc\ub2ec\ub7ec \ubc8c\uae08\u2026\ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 \ubd80\uc815 SanctionLab\" \/>\n<meta property=\"og:description\" content=\"\ubbf8\uad6d \uc0c1\uc7a5\uae30\uc5c5\ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\ud68c(Public Company Accounting Oversight Board, PCAOB)\ub294 \ud68c\uacc4\ubc95\uc778 \ud504\ub77c\uc774\uc2a4\uc6cc\ud130\ud558\uc6b0\uc2a4\ucfe0\ud37c\uc2a4(PricewaterhouseCoopers, PwC) \uc774\uc2a4\ub77c\uc5d8\uc774 \ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubd80\uc815\ud589\uc704\ub97c...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sanctionlab.com\/?p=16257\" \/>\n<meta property=\"og:site_name\" content=\"SanctionLab\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-05T20:54:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-13T00:41:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/02\/2020-PCAOB-Logo_2750X900.png\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"262\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"\ubb38\uc138\ud615 \ucee8\uc124\ud134\ud2b8\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"\ubb38\uc138\ud615 \ucee8\uc124\ud134\ud2b8\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"3\ubd84\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.sanctionlab.com\/?p=16257#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=16257\"},\"author\":{\"name\":\"\ubb38\uc138\ud615 \ucee8\uc124\ud134\ud2b8\",\"@id\":\"https:\/\/www.sanctionlab.com\/#\/schema\/person\/270eea65266ed3224b53149279048d53\"},\"headline\":\"\u7f8e \ud68c\uacc4\uac10\ub3c5\uc704, PwC \uc774\uc2a4\ub77c\uc5d8\uc5d0 275\ub9cc\ub2ec\ub7ec \ubc8c\uae08\u2026\ub0b4\ubd80 \uad50\uc721 \uc2dc\ud5d8 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