外文翻译--较小型上市公司财务报告内部控制指南-COSO的概述和评价.docVIP

外文翻译--较小型上市公司财务报告内部控制指南-COSO征求意见稿的概述和评价 本科毕业论文（设计） 外 文 翻 译 外文作者 Campbell David R , Campbell Mary V 原文： Guidance for smaller public companies reporting on internal controls An Overview and Assessment of the COSO Exposure draft Since the passage of the Sarbanes-Oxley Act of 2002 SOX , there has been an increased focus on the control environment over financial reporting. SOX section 404 requires management to evaluate internal controls over financial reporting and report on their effectiveness. Large public companies have been u