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ID:9905430
大小:52.50 KB
页数:13页
时间:2018-05-14
《审计委员会能交付[文献翻译]》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。Theaccountingscandalsofthepastdecadehaveputtheauditcommi
2、tteeattheforefrontofthebattleagainstfraudulentfinancialreporting.Regulationsregardingauditcommitteecompositionandresponsibilityhavebeenenactedtoimprovethequalityoffinancialinformationandstrengtheninvestorconfidenceinthequalityoffinancialreportingandfinancialmarkets.Auditcomm
3、itteeshavebeenaroundformorethan40years,withCanadaaforerunnerwiththeOntarioBusinessCorporationActrequiringthemin1970.Inresponsetocorporatescandals,variousstakeholdergroupshavemaderecommendationsandproposedregulationstoextendtheirroleandresponsibilitiesandstrengthentheireffect
4、iveness.However,questionshavebeenraisedregardingtheextenttowhichauditcommitteesactuallymeetexpectationssurroundingtheirroleasakeycorporategovernancemechanism.ArecentarticleintheInternationalJournalofAuditing,whichreviewsresearchonauditcommitteeeffectivenesspublishedinacademi
5、cjournalsfrom1994to2008,shedslightonthematter.auditcommitteecharacteristicsrelatedtocomposition,authority,resourcesandprocessesmayimprovethequalityofinformationdirectlybyoverseeingthefinancialreportingprocessandindirectlythroughtheoversightofinternalcontrolandexternalauditin
6、g.Intheend,betterinformationqualityaswellasstrengthenedcontrolsmayresultininvestorsbeingmoreconfidentaboutthequalityoffinancialreportingandthefunctioningoffinancialmarkets.Researchershaveusedvariousindicatorstomeasureauditcommitteeeffectiveness,includingfinancialreportingqua
7、litymeasures(e.g.,fraudulentfinancialreportingandrestatementsoffinancialstatements);externalauditqualitymeasures(e.g.,industryspecializationoftheauditorandauditorindependence);internalcontrolinvolvementandinvestorperceptions.Weexaminethreesubcharacteristicsofauditcommitteess
8、ubjecttoregulationbytheCanadianSecuritiesAdministrators:independence,compet
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