The world of auditing companies isn’t often at the center of international tensions. For more than a decade, however, it has proved a running sore in the already fractious relationship between the world’s leading economic powers, the United States and China. That could be about to change. Washington and Beijing on Friday inked a deal described by U.S. regulators as the “first step” towards allowing them to inspect the audits of Chinese companies traded on American stock exchanges. Tha