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1、本科畢業(yè)論文（設計）外文翻譯外文題目AuditingInternalControlOverFinancialReporting外文出處《AuditingInternalControlOverFinancialReporting》UniversityofHawai’iatHilo2004(12):100-107外文作者JamesE.Hunton原文：PublicCompanyAccountingOversightBoard(PCAOB)AuditingStandardNo.2,AnAuditofInternalControlOverFinancialReportingPerfor
2、medinConjunctionWithanAuditofFinancialStatements,(AS-2)addressestheworkthatisrequiredtoauditinternalcontroloverfinancialreportingandtherelationshipofthataudittotheauditofthefinancialstatements.SincetheissuanceofAS-2,auditorsandotherpartieshaveraisedquestionsonavarietyofissuesabouttheimplicat
3、ionsofAS-2.Toanswerthosequestions,onJune23,2004,theOfficeoftheChiefAuditorofthePCAOBissuedguidanceintheformofquestionsandanswersonissuesrelatedtotheimplementationofAS-2.RefertotheSeptember30,2004,andOctober15,2004,GAASUpdateServiceissuesforcoverageofthetopicspreviouslyaddressedbythePCAOBstaf
4、finitsJunerelease,whichrelatetothefollowingareas:auditorindependence;scopeandextentoftesting;evaluatingdeficiencies;multi-locationissues;usingworkofothers;andserviceorganizations.Inresponsetoadditionalimplementationquestionsthatcontinuetoberaised,onOctober6,2004,thePCAOBstaffupdateditsJunere
5、lease,AuditingInternalControlOverFinancialReporting,onfrequentlyaskedquestions.TheupdatedPCAOBreleaseissuedinOctober2004providesadditionalinterpretiveandimplementationguidanceonissuesrelatingtoscopeandextentoftesting,evaluatingdeficiencies,andserviceorganizations.PCAOBstaffquestionsandanswer
6、srepresentthestaff’sopinionsonissues14relatedtotheimplementationofthestandardsofthePCAOB.TheyareintendedtoprovideguidancetoauditorsonimplementingthePCAOB’sstandards.However,theyareneitherrulesofthePCAOBnorhavetheybeenapprovedbythePCAOB.ScopeandExtentofTestingQ.Doesthescopeofinternalcontrolov
7、erfinancialreportingasitrelatestocompliancewithlawsandregulationsunderAS-2encompasscontrolsoverabroaderarrayofcircumstancesthanthosedescribedinAUSection317,IllegalActsbyClients?A.Yes.AUSection317,IllegalActsbyClients,providesthattheauditorconsidert
