審計委員會能交付[文獻翻譯]

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1、本科畢業(yè)論文（設計）外文翻譯外文題目Canauditcommitteesdeliver?外文出處CAMagazine,Sep2010外文作者JeanBedardandYvesGendron原文：Canauditcommitteesdeliver?Inthequesttostrengthenthefinancialreportingsystem,it'sbeenquestionedwhethertheymeetexpectations。Theaccountingscandalsofthepastdecadehaveputtheauditcommi

2、tteeattheforefrontofthebattleagainstfraudulentfinancialreporting.Regulationsregardingauditcommitteecompositionandresponsibilityhavebeenenactedtoimprovethequalityoffinancialinformationandstrengtheninvestorconfidenceinthequalityoffinancialreportingandfinancialmarkets.Auditcomm

3、itteeshavebeenaroundformorethan40years,withCanadaaforerunnerwiththeOntarioBusinessCorporationActrequiringthemin1970.Inresponsetocorporatescandals,variousstakeholdergroupshavemaderecommendationsandproposedregulationstoextendtheirroleandresponsibilitiesandstrengthentheireffect

4、iveness.However,questionshavebeenraisedregardingtheextenttowhichauditcommitteesactuallymeetexpectationssurroundingtheirroleasakeycorporategovernancemechanism.ArecentarticleintheInternationalJournalofAuditing,whichreviewsresearchonauditcommitteeeffectivenesspublishedinacademi

5、cjournalsfrom1994to2008,shedslightonthematter.auditcommitteecharacteristicsrelatedtocomposition,authority,resourcesandprocessesmayimprovethequalityofinformationdirectlybyoverseeingthefinancialreportingprocessandindirectlythroughtheoversightofinternalcontrolandexternalauditin

6、g.Intheend,betterinformationqualityaswellasstrengthenedcontrolsmayresultininvestorsbeingmoreconfidentaboutthequalityoffinancialreportingandthefunctioningoffinancialmarkets.Researchershaveusedvariousindicatorstomeasureauditcommitteeeffectiveness,includingfinancialreportingqua

7、litymeasures(e.g.,fraudulentfinancialreportingandrestatementsoffinancialstatements);externalauditqualitymeasures(e.g.,industryspecializationoftheauditorandauditorindependence);internalcontrolinvolvementandinvestorperceptions.Weexaminethreesubcharacteristicsofauditcommitteess

8、ubjecttoregulationbytheCanadianSecuritiesAdministrators:independence,compet