《萨班斯-奥克斯利法案》与内部审计师相关的关键条款汇总

《萨班斯－奥克斯利法案》与内部审计师相关的关键条款汇总发布时间：来源：CIA研究中心THE SARBANES-OXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002年《萨班斯－奥克斯利法案》与内部审计师相关的关键条款汇总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 policies and procedures, ethical and competency standards, and independence standards that the Board or SEC determines (1) relate to the preparation or issuance of audit reports for issuers; and (2) are established or adopted by the Board or promulgated as SEC rules.专业标准：是指（A）那些（1）由标准制订机构建立，并且（2）与特定的发布者的审计报告相关，或针对特定的注册会计师事务所的质量控制系统的会计准则；同时（B）由本委员会或证券与交易委员会确立的（1）与发布者的审计报告的编制或发布有关的；并且（2）由本委员会制订或采纳的，或由证券与交易委员会颁布的，各种报表审计的审计准则、标准，质量控制政策及其程序、道德与胜任能力标准，独立性标准，等等。

Sec. 3 Commission rules and enforcement委员会的规则和施行TITLE I--PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD第一部分公众公司会计监管委员会Sec. 101 Establishment; administrative provisions组建、管理条款The Public Company Accounting Oversight Board (The Board) is established as an independent (nonfederal) non-profit corporation. It shall oversee the audit of public companies that are subject to the securities laws, and related matters, in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports for companies the securities of which are sold to, and held by and for, public investors.上市公司会计监管委员会（简称"委员会"）是独立的（非联邦的）非盈利性社团法人。

其职责是对受相关证券法规监管的上市公司和相关事项的审计进行监督，以便保护投资者的利益，并且促使公众关注那些为向公众发售股票、被公众持有股票或替公众持有股票的公司而编制的有用的、准确的和独立的审计报告。

The Board shall have five members, appointed from among prominent individuals of integrity and reputation who have a demonstrated commitment to the interests of investors and the public, and an understanding of the responsibilities for and nature of the financial disclosures required of issuers under the securities laws and the obligations of accountants with respect to the preparation and issuance of audit reports with respect to such disclosures.委员会应由5人组成。

成员应当由诚实而有声望的杰出人士组成。

……Two members, and only two members, of the Board shall be or have been certified public accountants. If one of those two members is the chairperson, he or she may not have been a practicing certified public accountant for at least five years prior to his or her appointment to the Board.委员会中的两人而且只有两人应当是或已经是的注册会计师。

如果两人中的一人又是委员会主席，他必须在上任之前的五年内没有从事注册会计师工作。

The Board shall:●Register public accounting firms that prepare audit reports for issuers.●Establish or adopt, or both, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers.●Conduct inspections of registered public accounting firms.●Conduct investigations and disciplinary proceedings concerning, and impose appropriate sanctions where justified upon, registered public accounting firms and associated persons of such firms.●Perform such other duties or functions as the Board determines are necessary or appropriate to promote high professional standards among, and improve the quality of audit services offered by, registered public accounting firms and associated persons thereof, or otherwise to carry out this Act, in order to protect investors, or to further the public interest.●Enforce compliance with this Act, the rules of the Board, professional standards, and the securitieslaws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto, by registered public accounting firms and associated persons thereof.●Set the budget and manage the operations of the Board and the staff of the Board.委员会应当：●对编制审计报告的注册会计师事务所进行备案登记；●根据规则，建立和/或采纳与编制审计报告相关的审计、质量控制、职业道德、独立性和其他标准；●对备案登记的注册会计师事务所的实施检查；●对备案登记的注册会计师事务所及其从业人员进行调查和执业操守听证，如果证实必要，进行适当的处罚；●履行委员会认为必要的或适当的能够促使备案登记的注册会计师事务所及其从业人员建立较高的职业标准和审计服务质量的职能，或者根据本法案采取保护投资者利益，或促进公众利益的行动。