关于打击财务报告舞弊的研究【外文翻译】.doc

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1、本科毕业论文（设计）外文翻译夕卜文题目FightingFinancialReportingFraud夕卜文出处InternalAuditor夕卜文作者Green,Scott原文：FightingFinancialReportingFraudCONGRESPASSEDTHEU.S.SARBANES-OXLEYACTof2002withthegoalofrebuildinginvestorconfidenceandprotectingcapitalmarkets.Itrecognizedthatstronginternalcontro

2、lswereanimportantcomponentofconfidencebuilding.Section404oftheactaddressesthiscomponentbymandatinganannualevaluationofinternalcontrolsandproceduresforfinancialreportingandrequiringmanagementtoassessandcertifytheeffectivenessofthesecontrols.InadditionSarbanes-Oxleyrequ

3、iresacompany'sexternalauditortocompleteaseparatereportthatatteststomanagement^assessmentoftheeffectivenessofinternalcontrolsandproceduresforfinancialreporting.Inshort,theexternalauditormustperformtestingtovalidatemanagement'sassessmentoftheinternalcontrolstructure.Ast

4、ronginternalauditfunctioncanprovidebothmanagementandthepublicaccountantswithcomfortthatthecontrolstructureisbeingevaluatedregularlyandthatdeficienciesareremedied.Documentingandevaluatingacompanyrsprocessesandrelatedcontrolstructurearetraditionalinternalaudittasksthatp

5、rotecttheenterprise.However,thedegreetowhichinternalauditorsfocusontheaccuracyoftheirorganizationsfinancialreportingpresentationanddisclosure,inadditiontooperationalaudits,isamatterofjudgment.Criticalfactorsthatwilldeterminethescopeofinternalauditinginvolvementinthefi

6、nancialreportingprocessincludethestrengthandexperienceoftheexternalauditorsaswellastheextentoftheirrelianceontheinternalcontrolfunctionthetransparencyandcultureoftheenterpriseandauditprioritiesbasedonsolidriskanalysis.Therearethreestepseveryauditorshouldtake-regardles

7、softheirlevelofinvolvement-tohelpprotecttheorganizationfromfraudulentfinancialreporting:*Listentoroguesandwhistleblowers.*Askfocusedquestionsthatmayleadtoredflagsoffinancialreportingtrouble.*Watchforfinancialodditiesbybenchmarkingperformance.Investorsdependoninterimfi

8、nancialreportsandneedtobelievethesereportsarefairandaccurate.Internalauditingcanprovidevaluableoversighttoorganizationsbyhel