有关萨班斯法案的推行概要.ppt

(c) 2008 SEC AuditPrep Limited. All Rights Reserved. Overview of Efforts Related to Sarbanes-Oxley Section 404有关萨班斯法案的推行概要 2008 Agenda 议程 Why Sarbanes-Oxley (SOX) 为什么有萨班斯法案 What is Sarbanes-Oxley 萨班斯法案是什么 History of SOX (focus on Section 404 implementation). 萨班斯法案的历史(主要集中在萨班斯法案404节的执行) What SOX means to Your Company 萨班斯法案对贵公司意味着什么 Implementation of Section 404 of Sarbanes Oxley 萨班斯法案404节的执行 Sarbanes-Oxley Act of 20022002萨班斯法案 Intent of Sarbanes-Oxley Act萨班斯法案的目的 To enhance corporate governance and restore investor confidence in corporate accounting and reporting practices 提高对企业治理及重建投资者对在企业会计及财务报告所采用的准则的信心 Enhanced standards for corporate responsibility and accountability 提高企业责任的标准 Enhanced disclosure and transparency 加強财务报告的披露及透明度 Having additional oversight of auditors 提高外部审计人员额外监督 Stiffening the penalties for corporate wrongdoing. 严格执行企业舞弊的惩罚 Initially There Were Inherent Problems in Implementation of SOX最初推行萨班斯法案,它本身存在以下的问题 The legislation was not well drafted 有关法律仍未有草议完善 SEC was pushed to enact quickly 美国证券交易委员会催促法案颁布 Little guidance was available to management, auditors, and attorneys who were under pressure to comply 由于管理层,审计师及律师均缺乏足夠指引下,于充满压力下推行SOX The estimated costs of implementation by Congress and the SEC quickly varied significantly from the actual costs of implementation (primarily related to Section 404) 美国国会和美国证券交易委员会的估计执行成本远超出预期的成本(有关404节的) Sarbanes-Oxley Act of 2002 -Section 4042002萨班斯法案-404节 At end of day, Section 404 is about Internal Control over Financial Reporting (ICFR) and has been a significant undertaking for all impacted businesses. The law required three new opinions. 总括而言, 404节是有关财务报告上的内部控制,对所有受影响之企业来说是一 项重要的工作。法律要求以下三项新的意见: Management’s opinion that there were no material weaknesses in ICFR based on managements assessment following a recognized framework for evaluation. 要求公司的管理层通過对财务报告上的内部控制进行评估, 就财务报告上的内部控制(ICFR)没有实质的弱点, 发表意见 An Auditors opinion that there were no material weaknesses in the companys