中圖分類號(hào)：F239; TP309.2
文獻(xiàn)標(biāo)識(shí)碼：A
DOI:10.19358/j.issn.2097-1788.2023.05.003
引用格式：車志遠(yuǎn)，左曉棟.中美中概股審計(jì)合作中的數(shù)據(jù)安全研究［J］.網(wǎng)絡(luò)安全與數(shù)據(jù)治理，2023，42（5）：16-19，26.

Research on data security in China-US stock audit cooperation

Abstract： At the end of 2022, the Public Company Accounting Oversight Board (PCAOB) issued the HFCAA Determination Report. This is another important node of ChinaUS cooperation on the audit and supervision of China′s stock market since the Audit Supervision Cooperation Agreement was reached between China and the United States on August 26, 2022. The report gives conclusions on a number of pending issues, giving a glimpse of the future development trend of the audit supervision cooperation of China stocks. These trends have both positive aspects, but there are also challenges to China′s data security and national security, such as the exit of important, data the local storage of data, and the secondary transfer of data.Through research on the above data security issues, this paper proposes targeted recommendations on SinoUS audit regulatory cooperation.

Key words : Chinese stocks; audit supervision cooperation; data crossborder; data security