《薩班斯-奧克斯利法案》

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1、THESARBANES-OXLEYACTOF2002SummaryofKeyProvisionsofInteresttoInternalAuditors2002年《薩班斯－奧克斯利法案》與內(nèi)部審計(jì)師相關(guān)的關(guān)鍵條款匯總?Sec.2Definitions定義Definestermsusedinthebill,includingthefollowing:法案中對(duì)以下名詞定義為：●　'Audit'meansanexaminationofthefinancialstatementsofanyissuerbyanindependentpublicaccountingfirminac

2、cordancewiththerulesoftheBoardortheCommissionforthepurposeofexpressinganopiniononsuchstatements.　　審計(jì)：為了對(duì)財(cái)務(wù)報(bào)表出具意見(jiàn)而由獨(dú)立的會(huì)計(jì)師事務(wù)所根據(jù)本委員會(huì)的規(guī)則對(duì)某個(gè)報(bào)表發(fā)布者提供的財(cái)務(wù)報(bào)表進(jìn)行的審查?！瘛?Auditcommittee'means:(A)acommitteeestablishedbyandamongsttheboardofdirectorsofanissuerforthepurposeofoverseeingtheaccountingandfinan

3、cialreportingprocessesoftheissuerandauditsofthefinancialstatementsoftheissuer;or(B)theentireboardofdirectorsifnosuchcommitteeexists.　　審計(jì)委員會(huì)：（A）由發(fā)布者的董事會(huì)組建并由董事會(huì)成員組成的一個(gè)委員會(huì)，對(duì)其會(huì)計(jì)和財(cái)務(wù)報(bào)告過(guò)程以及財(cái)務(wù)報(bào)表的審計(jì)過(guò)程進(jìn)行監(jiān)管；或（2）如果不存在這樣的委員會(huì)，則整個(gè)董事會(huì)即為審計(jì)委員會(huì)?！瘛?Auditreport'meansadocumentorotherrecord:(A)preparedfollowin

4、ganauditperformedforpurposesofcompliancebyanissuerwiththerequirementsofthesecuritieslaws;and(B)inwhichapublicaccountingfirmeither:(1)setsforththeopinionofthatfirmregardingafinancialstatement,report,orotherdocument;or(2)assertsthatnosuchopinioncanbeexpressed.　　審計(jì)報(bào)告：一份文件或其他符合以下特征的記錄：（A）在執(zhí)行

5、完以遵循相關(guān)證券法律的要求為目的而進(jìn)行的審計(jì)之后出具的；和（B）在該文件或記錄中，會(huì)計(jì)師事務(wù)所（1）對(duì)其財(cái)務(wù)報(bào)表、報(bào)告或其他文件發(fā)表的意見(jiàn)，或（2）申明對(duì)這些事項(xiàng)無(wú)法表達(dá)意見(jiàn)?！瘛?Non-auditservices'meansanyprofessionalservicesprovidedtoanissuerbyaregisteredpublicaccountingfirm,otherthanthoseprovidedtoanissuerinconnectionwithanauditorareviewofthefinancialstatementsofanissuer.

6、　　非審計(jì)服務(wù)：指由注冊(cè)會(huì)計(jì)師事務(wù)所向報(bào)表發(fā)布者提供的、與其財(cái)務(wù)報(bào)表審計(jì)或復(fù)核無(wú)關(guān)的其他專業(yè)服務(wù)?！瘛?Professionalstandards'means:(A)accountingprinciplesthatare(1)establishedbythestandardsettingbody;and(2)relevanttoauditreportsforparticularissuers,ordealtwithinthequalitycontrolsystemofaparticularregisteredpublicaccountingfirm;and(B)audi

7、tingstandards,standardsforattestationengagements,qualitycontrolpoliciesandprocedures,ethicalandcompetencystandards,andindependencestandardsthattheBoardorSECdetermines(1)relatetothepreparationorissuanceofauditreportsforissuers;and(2)areestablishedoradoptedbytheBoardorpromu