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1、外文文獻翻譯原文：ANewAccountingCultureButnomatterhowsmallaminoritycausedtheproblems,allofusintheaccountingprofessionareworkingtosolvethem.Tobeginwith,wewere“presentatthecreation”ofmanyofthereformideasthatwererecentlyembracedbylaw.Wehelpeddeveloptheproposalfo
2、raboardtooverseeauditorsofpubliccompanies,anideathatevolvedintothePublicCompanyAccountingOversightBoard.Wecalledforarequirementthatauditorsbehiredbytheboard’sauditcommittee,notmanagement.Weagreedwithaprohibitiononthosewhoauditpubliccompaniesfromconsu
3、ltingintwokeyareas:financialsystemsdesignandimplementation,andinternalauditoutsourcing.Andwecreatedapublic-interesttestagainstwhichallreformscouldbemeasured:Willithelpinvestorsmakeinformedinvestmentdecisions?Willitenhanceauditqualityandthequalityoffi
4、nancialreporting?Willithelprestoreconfidenceinthecapitalmarkets,ournation’sfinancialreportingsystemandtheaccountingprofession?WillitbegoodforAmerica’sfinancialmarketsandeconomicgrowth?Butwe’velookedbeyondlegislation.We’veengagedinalongandseriousproce
5、ssofintrospectionattheAICPAoverwhatwentwrongandwhatmustbedonetomakeitright.Lettherebenodoubt:HundredsofthousandsofmembersoftheCPAprofessionsay“no”everyday.“No”meansprotectingthepublicinterestbyrejectingunsoundcorporateaccountingpractices.“No”meansred
6、ucingtheriskofdeceitandfraud.“No”meansensuringthatauditedstatementsarenotjustaccurate,butilluminating.“No”meansquestioningandchallengingmanagement.Whenjustified,itmeansrejectingmanagement’saccountingdecisions.Saying“no”meanssaying“yes”toprotectingthe
7、publicinterest.Onlyifauditorsarefullypreparedtosay“no”willinvestorsbefullypreparedtosay“yes.”“No”isnotalwayseasytosay.Butobscuredbytherecentfocusonourprofessionisthefactthatauditorssayiteveryday.Thesestoriesrarelycometolightbecauseanauditorprevailson
8、clientstodotherightthing.Everyday,anauditoristellingacorporateexecutivewhatmustbedisclosed,whyanitemcan’tbetreatedinacertainmannerorwhyacertainactivitymustbeshownonthebalancesheet.Everyyear,membersoftheAICPAcollectivelyconductalmost17,000auditsofpubl
