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'sReportonInternalControlOverFinancialR

2、eportingandCertificationofDisclosureinExchangeActPeriodicReportsII.DISCUSSIONOFAMENDMENTSIMPLEMENTINGSECTION404A.DefinitionofInternalControl1.ProposedRuleTheproposedruleswouldhavedefinedtheterm"internalcontrolsandproceduresforfinancialreporting"tomeancontrolsthatpertaintotheprepar

3、ationoffinancialstatementsforexternalpurposesthatarefairlypresentedinconformitywithgenerallyacceptedaccountingprinciplesasaddressedbytheCodificationofStatementsonAuditingStandards§319oranysupersedingdefinitionorotherliteraturethatisissuedoradoptedbythePublicCompanyAccountingOversi

4、ghtBoard.AsnotedintheProposingRelease,therehasbeensomeconfusionovertheexactmeaningandscopeoftheterm"internalcontrol,"becausethedefinitionofthetermhasevolvedovertime.Historically,theterm"internalcontrol"wasappliedalmostexclusivelywithintheaccountingprofession.Astheauditingoffinanci

5、alstatementsevolvedfromaprocessofdetailedtestingoftransactionsandaccountbalancestowardsaprocessofsamplingandtesting,greaterconsiderationofacompany'sinternalcontrolsbecamenecessaryinplanninganaudit.Ifaninternalcontrolcomponenthadbeenadequatelydesigned,thentheauditorcouldlimitfurthe

6、rconsiderationofthatcontroltoprocedurestodeterminewhetherthecontrolhadbeenplacedinoperation.Accordingly,theauditorcouldrelyonthecontroltoserveasabasistoreducetheamount,timingorextentofsubstantivetestingtheexecutionofanaudit.Conversely,ifanauditordeterminedthataninternalcontrolcomp

7、onentwas13inadequateinitsdesignoroperation,thentheauditorcouldnotrelyuponthatcontrol.Inthisinstance,theauditorwouldconducttestsoftransactionsandperformadditionalanalysesinordertoaccumulatesufficient,competentauditevidencetosupportitsopiniononthefinancialstatements.Fromtheoutset,it

8、wasrecognizedthatinternalcontroli