{"id":35244,"date":"2025-07-28T04:32:45","date_gmt":"2025-07-27T19:32:45","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=35244"},"modified":"2025-07-25T17:53:22","modified_gmt":"2025-07-25T08:53:22","slug":"%eb%af%b8-%ed%9a%8c%ea%b3%84%ea%b0%90%eb%8f%85%eb%8b%b9%ea%b5%ad-%e4%b8%ad-%eb%a3%a8%ec%9d%b4%ec%8b%b1-%ec%bb%a4%ed%94%bc-%eb%8b%b4%eb%8b%b9-%ed%99%8d%ec%bd%a9-%ed%9a%8c%ea%b3%84%eb%b2%95%ec%9d%b8","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=35244","title":{"rendered":"\ubbf8 \ud68c\uacc4\uac10\ub3c5\ub2f9\uad6d, \u4e2d \ub8e8\uc774\uc2f1 \ucee4\ud53c \ub2f4\ub2f9 \ud64d\ucf69 \ud68c\uacc4\ubc95\uc778 \ub4f1\ub85d \uc601\uad6c \ucde8\uc18c"},"content":{"rendered":"<h3 data-start=\"0\" data-end=\"44\">|\u00a0 \ub300\ud45c\ub294 \uc601\uad6c \uc81c\uba85&#8230;&#8221;\ub9ac\uc2a4\ud06c \uc81c\ub300\ub85c \ud3c9\uac00 \uc548\ud574&#8221;<\/h3>\n<p data-start=\"0\" data-end=\"44\"><strong>&lt;\uac1c\uc694&gt;<\/strong><br data-start=\"4\" data-end=\"7\" \/><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">\ubbf8\uad6d \uc0c1\uc7a5\uae30\uc5c5\ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\ud68c(PCAOB)\ub294 \uc9c0\ub09c 22\uc77c \ud64d\ucf69\uc5d0 \uae30\ubc18\uc744 \ub454 \ud68c\uacc4\ubc95\uc778 \uc13c\uce04\ub9ac\uc628 ZD CPA &amp; Co\uc640 \ub300\ud45c \ucc48 \uce84 \ud479(Chan\u202fKam\u202fFuk)\uc744 \uac10\uc0ac \uae30\uc900 \uc704\ubc18\uc744 \uc774\uc720\ub85c \ub4f1\ub85d\uc744 \uc601\uad6c \ucde8\uc18c\ud558\uace0, \ucc48\uc744 \uc601\uad6c \uc81c\uba85\ud55c\ub2e4\uace0 <a href=\"https:\/\/assets.pcaobus.org\/pcaob-dev\/docs\/default-source\/enforcement\/decisions\/documents\/105-2025-032-centurion.pdf?sfvrsn=117f848_2\">\ubc1d\ud614\uc74c<\/a>. \ubbfc\uc0ac \ubc8c\uae08 75,000\ub2ec\ub7ec(civil penalty)\ub97c \ubd80\uacfc\ud568. \uc774 \uc870\uce58\ub294 \uc911\uad6d \uae30\uc5c5\ub4e4, \ud2b9\ud788 \ub8e8\uc774\uc2f1\ucee4\ud53c(\u745e\u5e78\u5496\u5561, Luckin Coffee)\uc758 \ud68c\uacc4\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub4dc\ub7ec\ub09c \uaddc\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc45\uc784 \uc870\uce58\uc784.<\/span><\/p>\n<p data-start=\"46\" data-end=\"94\"><strong>&lt;\uad6c\uccb4\uc801 \ub0b4\uc6a9&gt;<\/strong><br data-start=\"54\" data-end=\"57\" \/><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">\ubbf8\uad6d PCAOB\ub294 \uc13c\uce04\ub9ac\uc628 ZD CPA &amp; Co\uc640 \ucc48 \uce84 \ud479\uc5d0 \ub300\ud574 \uc138 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c \ucda9\ubd84\ud55c \ub9ac\uc2a4\ud06c \ud3c9\uac00(risk assessments)\uc640 \uac10\uc0ac \uc99d\uac70 \ud655\ubcf4(audit evidence)\ub97c \ud558\uc9c0 \uc54a\uc740 \ucc45\uc784\uc73c\ub85c \uc81c\uc7ac\ud568. \uc774 \uc911 \ud558\ub098\ub294 2021\ub144 \ub8e8\uc774\uc2f1\ucee4\ud53c \uac10\uc0ac\ub85c, 2020\ub144 \ud655\uc778\ub41c \ud5c8\uc704 \ub9e4\ucd9c \uc0ac\uc2e4\uc744 \ubc18\uc601\ud558\uc9c0 \uc54a\uc544 \ubd80\uc815\ud589\uc704 \ub9ac\uc2a4\ud06c\uc5d0 \ub300\ud55c \uac80\ud1a0\uac00 \ubd80\uc871\ud588\ub2e4\ub294 \uac83\uc784.\u00a0 \uacb0\uacfc\uc801\uc73c\ub85c \uc774 \ubc95\uc778\uacfc \ucc48\uc740 75,000\ub2ec\ub7ec\uc758 \ubbfc\uc0ac\ubc8c\uae08\uacfc \ud568\uaed8 \ubc95\uc778 \ub4f1\ub85d \uc601\uad6c \ucde8\uc18c \ubc0f \ub300\ud45c \uc601\uad6c \uc81c\uba85 \uc870\uce58\ub97c \ubc1b\uc74c.<\/span><\/p>\n<p data-start=\"96\" data-end=\"133\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">PCAOB\ub294 \ub610 \uc774\ub4e4\uc758 \uc704\ubc18\uc740 \ub9d0\ub808\uc774\uc2dc\uc544 \uae30\uc5c5 \uc790\ud68c\uc0ac \uac10\uc0ac\ub97c \ud3ec\ud568\ud55c \ub2e4\ub978 \uc911\uad6d \uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c\ub3c4 \ub4dc\ub7ec\ub0ac\ub2e4\uace0 \ubc1d\ud614\uc554. \ub450 \uac1c \uc911\uad6d \uc0c1\uc7a5\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ubcf4\uace0\uc11c \uc81c\ucd9c \uc2dc \ud544\uc218 \uc591\uc2dd\uc744 \ub204\ub77d\ud558\uac70\ub098 \uae30\ud55c \ub0b4 \ud30c\uc77c \uc81c\ucd9c\uc744 \ud558\uc9c0 \uc54a\uc544 \ubcf4\uace0\uc758\ubb34 \uc704\ubc18\uc73c\ub85c \ucc48\uc5d0 \uac1c\uc778 \ucc45\uc784\uc744 \ubb3b\uae30\ub3c4 \ud588\uc74c.\u00a0<\/span><\/p>\n<p data-start=\"135\" data-end=\"172\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">PCAOB\ub294 \ud574\ub2f9 \ud68c\uacc4\ubc95\uc778\uc774 \ub0b4\ubd80 \ud488\uc9c8\ud1b5\uc81c\uac00 \ubbf8\ube44\ud558\uace0, \uc804\ubb38\uc131 \ubd80\uc871\uc73c\ub85c \uae30\uc900\uc744 \uc9c0\ud0a4\uc9c0 \ubabb\ud588\ub2e4\uace0 \ud3c9\uac00\ud588\uc74c. \uc13c\uce04\ub9ac\uc628\uacfc \ucc48\uc740 \uc0ac\uc2e4\uad00\uacc4\ub97c \uc778\uc815\ub3c4 \ubd80\uc778\ub3c4 \uc5c6\uc774(consent without admitting or denying) PCAOB \uba85\ub839\uc5d0 \ub3d9\uc758\ud588\uc74c.\u00a0<\/span><\/p>\n<p data-start=\"213\" data-end=\"590\">\ub8e8\uc774\uc2f1\ucee4\ud53c\ub294 2017\ub144 \uc911\uad6d \ubca0\uc774\uc9d5\uc5d0\uc11c \uc124\ub9bd\ub41c \ube60\ub974\uac8c \uc131\uc7a5\ud558\ub358 \ucee4\ud53c \uccb4\uc778\uc73c\ub85c, 2019\ub144 \ubbf8\uad6d \ub098\uc2a4\ub2e5\uc5d0 \uc0c1\uc7a5\ud588\uc74c. \uadf8\ub7ec\ub098 \ubbf8\uad6d\uc758 \ud55c \uc870\uc0ac\uae30\uad00\uc758 \ud3ed\ub85c\ub85c \ub8e8\uc774\uc2f1 \ucee4\ud53c\uac00 2019\ub144 \ub9e4\ucd9c \uc57d 3\uc5b51000\ub9cc \ub2ec\ub7ec\uc758 \ub9e4\ucd9c\uc744 \ubd80\ud480\ub9b0 \uc0ac\uc2e4\uc774 \ub4dc\ub7ec\ub0ac\uc74c. <span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">\uc774\ud6c4 2020\ub144 6\uc6d4 \ub098\uc2a4\ub2e5 \uc0c1\uc7a5 \ud3d0\uc9c0\uac00 \ub410\uc74c. \uadf8\ub7ec\ub098 \ub8e8\uc774\uc2f1\uc740 \uc774\ud6c4 \ud68c\uc0dd\uc5d0 \uc131\uacf5\ud574 2023\ub144\uc5d0\ub294 \uc911\uad6d \ub0b4 \ub9e4\ucd9c\uc774 \uc2a4\ud0c0\ubc85\uc2a4\ub97c \uc55e\uc130\uace0 \uc804\uc138\uacc4 2\ub9cc4000\uac1c\uc758 \ub9e4\uc7a5\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc5b4.<\/span><\/p>\n<p data-start=\"725\" data-end=\"1067\"><strong>&lt;\uc2dc\uc0ac\uc810&gt;<\/strong><br data-start=\"730\" data-end=\"733\" \/>\uc774\ubc88 PCAOB \uc870\uce58\ub294 \uc911\uad6d\u00b7\ud64d\ucf69 \ud68c\uacc4\ubc95\uc778\uc5d0\ub3c4 \ubbf8\uad6d \uc0c1\uc7a5\uc0ac \uac10\uc0ac\ub97c \uc218\ud589\ud560 \uacbd\uc6b0 \uc5c4\uaca9\ud55c \uad6d\uc81c \uac10\uc0ac \uae30\uc900\uc774 \uc801\uc6a9\ub428\uc744 \ubcf4\uc5ec\uc90c. \uacfc\uac70 \ud68c\uacc4\ubd80\uc815 \uc774\ub825\uc774 \uc788\ub294 \uae30\uc5c5\uc744 \uac10\uc0ac\ud560 \ub54c\ub294 \ub9ac\uc2a4\ud06c \ud3c9\uac00 \uac15\ud654, \ucda9\ubd84\ud55c \uc99d\uac70 \ud655\ubcf4, \uac10\uc0ac\uc704\uc6d0\ud68c\uc640\uc758 \uc18c\ud1b5 \uc758\ubb34 \ucca0\uc800 \uc900\uc218\uac00 \ud544\uc218\uc801\uc784. \ub0b4\ubd80 \ud488\uc9c8\uad00\ub9ac \uc2dc\uc2a4\ud15c\uc774 \ubbf8\ud761\ud560 \uacbd\uc6b0 \ub4f1\ub85d \ucde8\uc18c\ub098 \ub300\ud45c \uc81c\uba85 \uac19\uc740 \uc2ec\uac01\ud55c \uc81c\uc7ac\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc74c\uc744 \uc2dc\uc0ac\ud568.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>|\u00a0 \ub300\ud45c\ub294 \uc601\uad6c \uc81c\uba85&#8230;&#8221;\ub9ac\uc2a4\ud06c \uc81c\ub300\ub85c \ud3c9\uac00 \uc548\ud574&#8221; &lt;\uac1c\uc694&gt;\ubbf8\uad6d \uc0c1\uc7a5\uae30\uc5c5\ud68c\uacc4\uac10\ub3c5\uc704\uc6d0\ud68c(PCAOB)\ub294 \uc9c0\ub09c 22\uc77c \ud64d\ucf69\uc5d0 \uae30\ubc18\uc744 \ub454 \ud68c\uacc4\ubc95\uc778 \uc13c\uce04\ub9ac\uc628 ZD CPA &amp; Co\uc640 \ub300\ud45c \ucc48 \uce84 \ud479(Chan\u202fKam\u202fFuk)\uc744 \uac10\uc0ac \uae30\uc900 \uc704\ubc18\uc744 \uc774\uc720\ub85c \ub4f1\ub85d\uc744 \uc601\uad6c \ucde8\uc18c\ud558\uace0, \ucc48\uc744 \uc601\uad6c \uc81c\uba85\ud55c\ub2e4\uace0 \ubc1d\ud614\uc74c. \ubbfc\uc0ac \ubc8c\uae08 75,000\ub2ec\ub7ec(civil penalty)\ub97c \ubd80\uacfc\ud568. \uc774 \uc870\uce58\ub294 \uc911\uad6d \uae30\uc5c5\ub4e4, \ud2b9\ud788 \ub8e8\uc774\uc2f1\ucee4\ud53c(\u745e\u5e78\u5496\u5561, Luckin Coffee)\uc758 \ud68c\uacc4\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub4dc\ub7ec\ub09c \uaddc\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc45\uc784 [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":16268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[612,614,8],"tags":[6449,58,38,356],"class_list":{"0":"post-35244","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-usa","8":"category-china","9":"category-compliance","10":"tag-6449","11":"tag-58","12":"tag-38","13":"tag-356"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ubbf8 \ud68c\uacc4\uac10\ub3c5\ub2f9\uad6d, \u4e2d \ub8e8\uc774\uc2f1 \ucee4\ud53c \ub2f4\ub2f9 \ud64d\ucf69 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