中英对照《萨班斯－奥克斯利法案》与内部审计师相关的关键条款.doc

中英对照《萨班斯－奥克斯利法案》与内部审计师相关的关键条款 中英对照《萨班斯－奥克斯利法案》与内部审计师相关的关键条款 sec. 2 definitions定义defines terms used in the bill, including the following:法案中对以下名词定义为：●　audit means an examination of the financial statements of any issuer by an independent public accounting firm in accordance with the rules of the board or the commission for the purpose of expressing an opinion on such statements.　　审计：为了对财务报表出具意见而由独立的会计师事务所根据本委员会的规则对某个报表发布者提供的财务报表进行的审查。●　audit committee means: (a) a committee established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer; or (b) the entire board of directors if no such committee exists.　　审计委员会：（a）由发布者的董事会组建并由董事会成员组成的一个委员会，对其会计和财务报告过程以及财务报表的审计过程进行监管；或（2）如果不存在这样的委员会，则整个董事会即为审计委员会。●　audit report means a document or other record: (a) prepared following an audit performed for purposes of compliance by an issuer with the requirements of the securities laws; and (b) in which a public accounting firm either: (1) sets forth the opinion of that firm regarding a financial statement, report, or other document; or (2) asserts that no such opinion can be expressed.　　审计报告：一份文件或其他符合以下特征的记录：（a）在执行完以遵循相关证券法律的要求为目的而进行的审计之后出具的；和（b）在该文件或记录中，会计师事务所（1）对其财务报表、报告或其他文件发表的意见，或（2）申明对这些事项无法表达意见。●　non—audit services means any professional services provided to an issuer by a registered public accounting firm, other than those provided to an issuer in connection with an audit or a review of the financial statements of an issuer.　　非审计服务：指由注册会计师事务所向报表发布者提供的、与其财务报表审计或复核无关的其他专业服务。●　professional standards means: (a) accounting principles that are (1) established by the standard setting body; and (2) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm; and (b) auditing standards, standards for attestation engagements, quality control poli