专专业文献读 中英版104106.ppt

SEC. 104. INSPECTIONS OF REGISTERED PUBLIC ACCOUNTING FIRMS. 第104节 对注册的会计师事务所的检查 （a）In General.-The board shall conduct a continuing program of inspections to assess the degree of compliance of each registered public accounting firm and associated persons of that firm with this Act,the rules of the Board,the rules of the Commission,or professional standards,in connection with its performance of audits,issuance of audit report,and related matters involving issuers. (a) 总则——对于注册的会计师事务所以及有关人员在执行审计、出具审计报告和涉及发行证券的公司的相关事项时，是否遵守本法、委员会的规定、SEC的规定或专业准则，委员会应进行一项持续的检查计划，以对此进行评价。 (b) INSPECTION FREQUENCY