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外文翻译

原文

AuditsofInternalControl

MaterialSource:

/cpajournal/2005/505/essentials/p22.htm

Author:JackW.Pau

MAY2005-TheSarbanes-OxeyActof2002requirespubicaccountingfirms

thatauditpubiccompaniestoregisterwiththePubicCompanyAccounting

OversightBoard(PCAOB)andtoadheretoprofessionastandardsestabishedby

theboardforauditsofpubiccompanies.ThePCAOB’spronouncement,

AuditingStandard2,AnAuditofInternaControoverFinanciaReporting

PerformedinConjunctionwithanAuditofFinanciaStatements,requiresauditors

toissueanopinionontheeffectivenessoftheirpubiccompanycients’interna

contro.

OnJune5,2003,theSECissuedReease33-8238toimpementsection404(a)

oftheSarbanes-OxeyAct(SOA),whichrequiresmanagementtoincudeinthe

annuareporttosharehodersitsassessmentoftheeffectivenessofinterna

contro.Thecompany’sexternaauditorsmustattesttoandreporton

management’sassessmentforfiscayearsbeginningonorafterJanuary15,

2006,foracceeratedfiers,andonorafterJuy15,2006,fornoacceeratedfiers.

Standard2imposesmanynewresponsibiitiesonpubiccompanies’auditors

and,byextension,onthepubiccompaniesthemseves.Initover200pages,

Standard2deineatesthePCAOB’sexpectationsforaninternacontroaudit.

Auditor’sresponsibiities.Standard2requirestheauditortodothe

foowing:

•Understandandevauatemanagement’sprocessforassessingthe

effectivenessofthecompany’sinternacontrooverfinanciareporting.

•Panandconductanauditofthecompany’sinternacontro.

•Basedonthisaudit,provideanopiniononmanagement’swritten

assessmentabouttheeffectivenessofthecompany’sinternacontro.

Thisopinionincorporatestheauditor’sopinionontheeffectivenessofthe

company’sinternacontrooverfinanciareporting.

Theseresponsibiitiesaug