最终规则：管理层对财务报告内部控制的报告和证券交易法定期报告披露的鉴证【外文翻译】

《最终规则：管理层对财务报告内部控制的报告和证券交易法定期报告披露的鉴证【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、本科毕业论文（设计）外文翻译外文题目FinalRule:Management'sReportonInternalControlOverFinancialReportingandCertificationofDisclosureinExchangeActPeriodicReports外文出处U.S.SecuritiesandExchangeCommission外文作者U.S.SecuritiesandExchangeCommission原文：FinalRule:Management'sReporton

2、InternalControlOverFinancialReportingandCertificationofDisclosureinExchangeActPeriodicReportsII.DISCUSSIONOFAMENDMENTSIMPLEMENTINGSECTION404A.DefinitionofInternalControl1.ProposedRuleTheproposedruleswouldhavedefinedtheterm"internalcontrolsandprocedures

3、forfinancialreporting"tomeancontrolsthatpertaintothepreparationoffinancialstatementsforexternalpurposesthatarefairlypresentedinconformitywithgenerallyacceptedaccountingprinciplesasaddressedbytheCodificationofStatementsonAuditingStandards§319oranysupers

4、edingdefinitionorotherliteraturethatisissuedoradoptedbythePublicCompanyAccountingOversightBoard.AsnotedintheProposingRelease,therehasbeensomeconfusionovertheexactmeaningandscopeoftheterm"internalcontrol,"becausethedefinitionofthetermhasevolvedovertime.

5、Historically,theterm"internalcontrol"wasappliedalmostexclusivelywithintheaccountingprofession.Astheauditingoffinancialstatementsevolvedfromaprocessofdetailedtestingoftransactionsandaccountbalancestowardsaprocessofsamplingandtesting,greaterconsideration

6、ofacompany'sinternalcontrolsbecamenecessaryinplanninganaudit.Ifaninternalcontrolcomponenthadbeenadequatelydesigned,thentheauditorcouldlimitfurtherconsiderationofthatcontroltoprocedurestodeterminewhetherthecontrolhadbeenplacedinoperation.Accordingly,the

7、auditorcouldrelyonthecontroltoserveasabasistoreducetheamount,timingorextentofsubstantivetestingtheexecutionofanaudit.Conversely,ifanauditordeterminedthataninternalcontrolcomponentwas13inadequateinitsdesignoroperation,thentheauditorcouldnotrelyuponthatc

8、ontrol.Inthisinstance,theauditorwouldconducttestsoftransactionsandperformadditionalanalysesinordertoaccumulatesufficient,competentauditevidencetosupportitsopiniononthefinancialstatements.Fromtheoutset,itwasrecognizedthatinternalcontroli