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时间:2020-01-27
《萨班斯-与内部审计师相关的关键条款汇总.doc》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、.THESARBANES-OXLEYACTOF2002SummaryofKeyProvisionsofInteresttoInternalAuditors2002年《萨班斯-奥克斯利法案》与内部审计师相关的关键条款汇总Sec.2Definitions定义Definestermsusedinthebill,includingthefollowing:法案中对以下名词定义为:● 'Audit'meansanexaminationofthefinancialstatementsofanyissuerbyanindependentpublicaccountingfirmin
2、accordancewiththerulesoftheBoardortheCommissionforthepurposeofexpressinganopiniononsuchstatements. 审计:为了对财务报表出具意见而由独立的会计师事务所根据本委员会的规则对某个报表发布者提供的财务报表进行的审查。● 'Auditcommittee'means:(A)acommitteeestablishedbyandamongsttheboardofdirectorsofanissuerforthepurposeofoverseeingtheaccountingandf
3、inancialreportingprocessesoftheissuerandauditsofthefinancialstatementsoftheissuer;or(B)theentireboardofdirectorsifnosuchcommitteeexists. 审计委员会:(A)由发布者的董事会组建并由董事会成员组成的一个委员会,对其会计和财务报告过程以及财务报表的审计过程进行监管;或(2)如果不存在这样的委员会,则整个董事会即为审计委员会。● 'Auditreport'meansadocumentorotherrecord:(A)preparedfo
4、llowinganauditperformedforpurposesofcompliancebyanissuerwiththerequirementsofthesecuritieslaws;and(B)inwhichapublicaccountingfirmeither:(1)setsforththeopinionofthatfirmregardingafinancialstatement,report,orotherdocument;or(2)assertsthatnosuchopinioncanbeexpressed. 审计报告:一份文件或其他符合以下特征的记
5、录:(A)在执行完以遵循相关证券法律的要求为目的而进行的审计之后出具的;和(B)在该文件或记录中,会计师事务所(1)对其财务报表、报告或其他文件发表的意见,或(2)申明对这些事项无法表达意见。..● 'Non-auditservices'meansanyprofessionalservicesprovidedtoanissuerbyaregisteredpublicaccountingfirm,otherthanthoseprovidedtoanissuerinconnectionwithanauditorareviewofthefinancialstatement
6、sofanissuer. 非审计服务:指由注册会计师事务所向报表发布者提供的、与其财务报表审计或复核无关的其他专业服务。● 'Professionalstandards'means:(A)accountingprinciplesthatare(1)establishedbythestandardsettingbody;and(2)relevanttoauditreportsforparticularissuers,ordealtwithinthequalitycontrolsystemofaparticularregisteredpublicaccountingf
7、irm;and(B)auditingstandards,standardsforattestationengagements,qualitycontrolpoliciesandprocedures,ethicalandcompetencystandards,andindependencestandardsthattheBoardorSECdetermines(1)relatetothepreparationorissuanceofauditreportsforissuers;and(2)areestablishedoradoptedbytheBoardorpro
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