审计师对萨班斯法案的反应【外文翻译】

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1、外文文献翻译译文原文：Auditors'ReactionstoSarbanes-OxleyTheSarbanes-OxleyActof2002(SOX),asimplementedbytheSECandthePublicCompanyAccountingOversightBoard(PCAOB),remainscontroversial.Indeed,somecontinuetoarguethatthelawneedstobereworked,asstatedinTheWallStreetJournal(November10,2006),toavoid"needlessl

2、yconservativeandcostly"auditsthatputU.S.firmsata"competitivedisadvantage."OneparticularconcernisthatSOXappliestoallU.S-registeredcompaniesregardlessofsize,somanyhavecalledforanexemptionforrelativelysmallregisteredfirms.PerhapsmostimportantiswhethertheundeniablecostsofcomplyingwithSOXhavee

3、xceededthehope-forbenefits(e.g.,increasinginvestors'andcreditors'confidenceinauditedfinancialstatements).InTheCPAJournal'sspecialauditingissue,"InnovationsinAuditing"(November2005),wereportedtheresultsofa2003surveyofpractitioners'viewsofSOXduringitsinitialimplementation.Auditorsreportedth

4、attheinitialimplementationofSOXledtoadramaticincreaseintheirworkload.TheauditingprofessionnowhasseveralyearsoffirsthandexperienceatoverseeingSOXimplementation.ThesignificantfinancialcostsandworkhoursassociatedwithimplementingandauditingSOXforthefirsttime(especiallysection404,involvinginte

5、rnalcontrolcertification)haveabated.WethoughtitwouldbeusefultosurveyauditorsagaintoassesstheirviewsofSOXnowthattheyhavemoreexperiencewithit.Oneobjectivewastodeterminewhichaspectsoftheprovisionaremostandleastuseful,aswellasmostandleastburdensome.Inaddition,webelievedthatitwouldbehelpfulfor

6、regulatorstolearnwhetherauditorsfindtherelativelynewPCAOBeffectiveinpromulgatingauditingstandards,WealsosoughttodeterminewhethertheprocessthePCAOBusestoelicitandimplementcommentsonproposedstandardsisoptimal.Furthermore,wethoughtthatitwouldbeusefulforregulatorstoheartheopinionsofauditorsin

7、thefieldastowhethertheprovisionsofSOXshouldbe10relaxedforsmallerfirms.Mostimportant,webelievedthatitwouldbeilluminatingtolearnfromauditorswhethertheyperceivethebenefitsofSOXtohaveoutweighedthecosts;inparticular,whetherSOXhasengenderedgreaterinvestorandcreditorconfid