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1、外文翻译原文：SECCommentLettersRelatedtoInternalControlDisclosuresTheSECnotesthatdisclosurefilingsmadewiththecommissionareincertaincasesselectedforstaffreview.IfthestaffattheSECDivisionofCorporationFinancehasquestionsorconcernsrelatedtoafiling,orifthestaffbelievesthatthefilingsareincomplete
2、orneedtobeimproved,theregistrantissentacommentletter.Theregistranthas10businessdaystoreplytotheSEC,andthisisusuallyaccompaniedbyarevisedfilingoftherelevantdisclosureform..ThesecommentletterscanprovideinsightintotheSECsthinkingonproblemareas.Inaddition,byknowingtheproblemsthattheSECis
3、lookingfor,filerscanavoidbecomingatargetofsuchlettersfromtheSEC.SincethequestionsraisedbytheSECareoftenquitespecific,commentlettersarealsousefultoauditorsandtheirclientslookingforrelevantSECguidanceonimportantareas.BeginninginMay2005,theSECbeganpubliclyreleasingcommentlettersissuedon
4、orafterAugust1,2004.ThecommentlettersareavailableattheSEC'swebsite;however,unlessoneknowstheidentityofaspecificcompany,itisdifficulttosearchtheSECsdatabaseforcommentlettersrelatedtospecifictopics.TheAuditAnalyticsdatabase(providedbyIvesGroup,Inc.)hasrecentlycategorizedcommentlettersr
5、elatedtotheRussell3000companies.TheauthorsusedthisdatabasetoidentifySECcommentlettersissuedduring2008relatedtointernalcontroldisclosures.Examininginternalcontroldisclosuresisimportantbecausesection404(a)oftheSarbanes-OxleyAct(SOX)isnowapplicablefornonacceleratedfilers.Section404(a)re
6、quiresmanagement'sassessmentofinternalcontrols,whilesection404(b),whichrequiresauditorattestation,willberequiredforfiscalyearsendingonorafterDecember15,2009.RecipientsofCommentLettersTherewere60SECcommentlettersin2008relatedtointernalcontroldisclosuresbyRussell3000companies.Threeofth
7、ecommentletterswereforsubsidiaries,andanotherfourwererepeatletterswhenthecompany'sinitialresponsewasnotsatisfactorytotheSEC.Ananalysisofmeremaining53SECcommentlettersfollowsbelow.AsshowninExhibit1,the53firmshadmeantotalassetsof$1,637million(median:$1,006million);themeanannualrevenuew
8、as$1,587mill
