财务报告的内部控制【外文翻译】.doc

本科毕业论文（设计） 外 文 翻 译 外文题目 Auditing Internal Control Over Financial Reporting 外文出处 《 Auditing Internal Control Over Financial Reporting》 University of Hawai’i at Hilo 2004(12):100-107 外文作者 James E. Hunton 原文： Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 2 , AnAudit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements, (AS-2) addresses the work that is required to audit internal control over financial reporting and the relationship of that audit to the audit of the financial statements.Since the issuance of AS-2, auditors and other parties have raised questions on a variety of issues about the implications of AS-2. To answer those questions, on June 23, 2004, the Office of the Chief Auditor of the PCAOB issued guidance in the form of questions and answers on issues related to the implementation of AS-2. Refer to the September 30, 2004, and October 15, 2004, GAAS Update Service issues for coverage of the topics previously addressed by the PCAOB staff in its June release, which relate to the following areas: auditor independence;scope and extent of testing; evaluating deficiencies; multi-location issues; using work of others;and service organizations. In response to additional implementation questions that continue to be raised, on October 6, 2004, the PCAOB staff updated its June release, Auditing Internal Control Over Financial Reporting, on frequently asked questions. The updated PCAOB release issued in October 2004 provides additional interpretive and implementation guidance on issues relating to scope and extent of testing, evaluating deficiencies, and service organizations. PCAOB staff questions and answers represent the staff’s opinions on issues related to the implementation of the standards of the PCAOB. They are intended to provide guidance to auditors on implementing the PC