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ID:350842
大小:58.00 KB
页数:13页
时间:2017-07-26
《审计委员会能交付【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目Canauditcommitteesdeliver?外文出处CAMagazine,Sep2010外文作者JeanBedardandYvesGendron原文:Canauditcommitteesdeliver?Inthequesttostrengthenthefinancialreportingsystem,it'sbeenquestionedwhethertheymeetexpectations。Theaccountingscandalsofthepastdecadehaveput
2、theauditcommitteeattheforefrontofthebattleagainstfraudulentfinancialreporting.Regulationsregardingauditcommitteecompositionandresponsibilityhavebeenenactedtoimprovethequalityoffinancialinformationandstrengtheninvestorconfidenceinthequalityoffinancialreportingand
3、financialmarkets.Auditcommitteeshavebeenaroundformorethan40years,withCanadaaforerunnerwiththeOntarioBusinessCorporationActrequiringthemin1970.Inresponsetocorporatescandals,variousstakeholdergroupshavemaderecommendationsandproposedregulationstoextendtheirroleandr
4、esponsibilitiesandstrengthentheireffectiveness.However,questionshavebeenraisedregardingtheextenttowhichauditcommitteesactuallymeetexpectationssurroundingtheirroleasakeycorporategovernancemechanism.ArecentarticleintheInternationalJournalofAuditing,whichreviewsres
5、earchonauditcommitteeeffectivenesspublishedinacademicjournalsfrom1994to2008,shedslightonthematter.auditcommitteecharacteristicsrelatedtocomposition,authority,resourcesandprocessesmayimprovethequalityofinformationdirectlybyoverseeingthefinancialreportingprocessan
6、dindirectlythroughtheoversightofinternalcontrolandexternalauditing.Intheend,betterinformationqualityaswellasstrengthenedcontrolsmayresultininvestorsbeingmoreconfidentaboutthequalityoffinancialreportingandthefunctioningoffinancialmarkets.Researchershaveusedvariou
7、sindicatorstomeasureauditcommitteeeffectiveness,includingfinancialreportingqualitymeasures(e.g.,fraudulentfinancialreportingandrestatementsoffinancialstatements);externalauditqualitymeasures(e.g.,industryspecializationoftheauditorandauditorindependence);internal
8、controlinvolvementandinvestorperceptions.WeexaminethreesubcharacteristicsofauditcommitteessubjecttoregulationbytheCanadianSecuritiesAdministrators:independence,compet
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