专业文献阅读 中英版204-209.pptVIP

‘‘(k) REPORTS TO AUDIT COMMITTEES.—Each registered public accounting firm that performs for any issuer any audit required by this title shall timely report to the audit committee of the issuer—“(k) 向审计委员会提供报告——任何审计发行证券公司的注册会计师事务所都应及时向公司的审计委员会报告如下内容： ‘‘(1) all critical accounting policies and practices to be used; (1) 拟使用的所有关键性会计政策及会计惯例； ‘‘(2) all alternative treatments of financial information within generally accepted accounting principles that have been discussed with management officials of the issuer, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the registered public accounting firm; and(2) 管理层讨论过的财务信息的所有可供选择的处理方法(这些方法在公认会计原则范围之内)，使用这些可选择的披露及处理方法的分歧，以及注册会计师事务所优先采用的处理方法； ‘‘(3) other material written communications between the registered public accounting firm and the management of the issuer, such as any management letter or schedule of unadjusted differences.’’ (3) 注册会计师事务所和公司管理层用于沟通的其他书面材料，如管理建议书及未调整差异明细表。” SEC. 205. CONFORMING AMENDMENTS. (a) DEFINITIONS.—Section 3(a) of the Securities Exchange Act 1934 (15 U.S.C. 78c(a)) is amended by adding at the end the following: ‘‘(58) AUDIT COMMITTEE.—The term ‘audit committee’means—第205节 保持一致性的修订 (a) 定义——1934年的证券交易法的3(a)部分的修订增加了下述条款： “(58) 审计委员会——“审计委员会”的含义为： ‘‘(A) a committee (or equivalent body) established by and amongst the board of directors of an issuer for thepurpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer; and(A) 由发行证券公司的董事会发起并由董事会成员组成的委员会(或同等意义的团体)，其目的是监督公司的会计、财务报告以及公司会计报表的审计；并且 ‘‘(B) if no such committee exists with respect to an issuer, the entire board of directors of the issuer. (B) 如果某发行证券的公司没有这种委员会，那么该公司的整个董事会就是公司的审计委员会。 ‘‘(59) REGISTERED PUBLIC ACCOUNTING FIRM.—The term ‘registered public accounting firm’ has the same meaning as in section 2 of the Sarbanes-Oxley Act of 2002.’’ (59) 注册会计师事务所——“注册会计师事务所”的含义与本法案的第3部分相一致。” (b) AUDITOR REQUIREMENTS.—Section