《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 2002
Summary of Key Provisions of Interest to Internal Auditors
2002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 securities
laws 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。

●要求备案登记的注册会计师事务所及其从业人员必须遵守本法案、委员会的规则、专业标准和相关的证券法规中与编制和发布审计报告有关的内容，以及会计师的相应的义务与责任；
●制订预算，并对委员会及其成员进行管理。

Sec. 102 Registration with the Board
在委员会注册
Beginning 180 days after the SEC certifies that the Board is operational, it shall be unlawful for any person who is not with a registered public accounting firm to prepare or issue, or to participate in the preparation or issuance of, any audit report with respect to any issuer.
在证券交易委员会批准本委员会正式运行180天后，未在备案登记的注册会计师事务所登记而编制或发布、或者参与编制或发布任何审计报告的人员，均属违法。

Sec. 103 Auditing, quality control, and independence standards and rules
审计、质量控制和独立性准则和规则
The Board shall include in the auditing standards that it adopts, requirements that each registered public accounting firm shall:
●prepare, and maintain for a period of not less than 7 years, audit work papers, and other information related to any audit report, in sufficient detail to support the conclusions reached in such report; and
●provide a concurring or second partner review and approval of such audit report (and other related information), and concurring approval in its issuance, by a qualified person associated with the public accounting firm, other than the person in charge of the audit, or by an independent reviewer.
监管委员会应当在其采纳的审计标准中要求备案登记的注册会计师事务所做到：
●在编制审计工作底稿和其他与审计报告相关的信息时，提供充分的细节，来支持该报告的结论。

存档时间不得少于七年；
●由实施该审计的人员之外的，在该注册会计师事务所登记的合格的人员，对该审计报告和签发进行共同复核批准或由其他合伙人进行二次复核批准。

The auditing standards shall also include requirements that each registered public accounting firm shall describe in each audit report the scope of the auditor''s testing of the internal control structure and procedures of the issuer, required by section 404(b), and present (in such report or in a separate report):
审计标准还应当根据法案的404(b)节，要求备案登记的注册会计师事务所在每一份审计报告中描述其进行的内部控制结构和程序的测试的范围。

在该报告或一份单独的报告中陈述：
●the findings of the auditor from such testing;
●an evaluation of whether such internal control structure and procedures:
1. include maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the issuer; and
2. provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the issuer are being made only in accordance with authorizations of management and directors of the issuer; and
● a description, at a minimum, of material weaknesses in such internal controls, and of any material noncompliance found on the basis of such testing.
●审计人员在该测试中的发现；
●评价此类内部控制结构或程序是否：（1）保存了以合理的详细程度准确和公允地反映了上市公司交易与资产处置的记录；（2）合理地鉴证被审计公司的业务已经被记载，以便根据公认会计准则编制财务报表，并且上市公司的收支状况符合管理层和董事的授权；并且
●至少要描述在测试基础上所发现的，此类内部控制存在的重要缺陷，和重大的违规的情况。

The auditing standards shall also include - in the quality control standards that the Board adopts with respect to the issuance of audit reports - requirements for every registered public accounting firm relating to:
●monitoring of professional ethics and independence from issuers on behalf of which the firm issues audit reports;
●consultation within such firm on accounting and auditing questions;
●supervision of audit work;
●hiring, professional development, and advancement of personnel;
●the acceptance and continuation of engagements;
●internal inspection; and
●such other requirements as the Board may prescribe.
在监管委员会关于审计报告的发布的质量控制标准中，还应当包括对备案登记的注册会计师事务所在以下方面的要求：
●监督发布审计报告的报表签发者的职业道德和独立性；
●在事务所内部对会计与审计问题进行咨询；
●审计工作的指导；
●员工的雇佣、职业培训和升迁；
●业务的承揽和继续；
●内部检查；
●监管委员会指定的其他要求。

Sec. 108 Accounting standards
会计准则
The SEC may recognize, as ''generally accepted'' for purposes of the securities laws, any accounting principles established by a standard setting body that:
●is organized as a private entity;
●has a board of trustees serving in the public interest, the majority of whom are not, concurrent with their service on such board, and have not been during the two-year period preceding such service, associated persons of any registered public accounting firm; is funded as provided in section 109 of this Act;
●has adopted procedures to ensure prompt consideration, by majority vote of its members, of changes to accounting principles necessary to reflect emerging accounting issues and changing business practices; and
●considers, in adopting accounting principles, the need to keep standards current in order to reflect changes in the business environment, the extent to which international convergence on high quality accounting standards is necessary or appropriate in the public interest and for the protection of investors; and
●that the SEC determines has the capacity to assist it in fulfilling the requirements of the Securities Exchange Act of 1934, because, at a minimum, the standard setting body is capable of improving the accuracy and effectiveness of financial reporting and the protection of investors under the securities laws. Any such standard setting body described in this section shall submit an annual report to the SEC and the public, containing audited financial statements of that standard setting body.
证券交易委员会可以采用任何被普遍接受的会计原理，建立这些原理的标准制订机构应当符合以下要求：
●按照私营实体组建；
●具有一个代表公众利益的信托人委员会，该委员会的大部分成员，在受聘于该委员会的同时，或两年之内，没有与任何一家备案登记的注册会计师事务所关联；该标准制订机构根据本法案109段获得资助；
●建立了一套迅速反应程序，经由成员的多数表决，可以改变会计原理，以便应对新起的会计课题和变化中的经营实践；
●在采用会计原理时，考虑保持准则的及时性，以便反映商业环境的变化，国际上对于高质量的会计准则的需要程度，或符合公众利益和对投资者的保护；并且
●经证券交易委员会确认，具备支持其达成1934年证券交易法的要求的能力，因为，标准制订机构至少要能够在证券法律的框架内改善财务报告的准确性和有效性，并且保护投资者。

本节所指的任何一家标准制订机构都应当向证券交易委员会和公众提交年度报告，其内容应当包括经审计的该标准制订机构的财务报表。

TITLE II--AUDITOR INDEPENDENCE
第二部分审计师的独立性
Sec. 201 Services outside the scope of practice of auditors
审计师执业范围之外的服务
Makes it unlawful for a registered public accounting firm to contemporaneously perform both audit and non-audit services. The prohibited non-audit services include the following:
●bookkeeping or other services related to the accounting records or financial statements of the audit client;
●financial information systems design and implementation;
●appraisal or valuation services, fairness opinions, or contribution-in-kind reports;
●actuarial services;
●internal audit outsourcing services;
●management functions or human resources;
●broker or dealer, investment advisor, or investment banking services;
●legal services and expert services unrelated to the audit; and
●any other service that the Board determines, by regulation, impermissible.
规定备案登记的注册会计师事务所同时提供审计服务或非审计服务属于违法。

被禁止的非审计服务包括：
●簿记服务或与审计客户的会计记录或财务报表有关的其他服务；
●财务信息系统的设计和安装；
●评估或估值服务，公允性意见，或参与了意见或提供了帮助的报告；
●精算服务；
●内部审计外包服务；
●管理职能或人力资源管理；
●交易代理、经纪人、投资顾问或投资银行服务；
●与审计无关的司法服务或专业服务；
●监管委员会禁止的其他服务。

Beyond these prohibitions, a registered public accounting firm may engage in any non-auditing service (including tax services) for an audit client only if the such service is approved in advance by the client''s audit committee. Exemptions from the prohibitions may be granted by the Board on a case-by-case basis to the extent that such exemption is necessary or appropriate in the public interest. Such exemptions are subject to review by the SEC.
除上述事项之外，备案登记的注册会计师事务所只有在事先征得审计客户的审计委员会同意方可进行非审计业务（包括税务服务）。

如果监管委员会认为对于维护公众利益具有必要性或适当性，可以采用专案的形式予以豁免。

这类豁免要服从证券交易委员会的复查。

Sec. 202 Preapproval requirements
预准要求
All auditing services (including underwriting comfort letters or statutory audits required for insurance companies for purposes of State law) and non-audit services must be preapproved by the issuer''s audit committee.
De minimus exception: Preapproval is not required for non-auditing services if: (1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided; (2) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and (3) such services are promptly brought to the attention of and approved by the audit committee prior to the completion of the audit. Any audit committee approval of non-audit services shall be disclosed to investors in the required periodic reports.
The audit committee may delegate preapproval authority to one or more of its members (who are independent directors) provided that any decisions taken by that delegated member(s) must be presented to the audit committee.
所有审计服务（包括根据州法律向保险公司提供的安慰函或法定审计）和非审计服务均需通过上市公司审计委员会的预先批准。

最低例外条件：对于非审计服务，可以不需要预准，如果：（1）上市公司支付给该审计师的非审计服务报酬不超过被审计会计年度总收入的5%；（2）在提供服务时，上市公司并为意识到该服务是非审计服务；并且（3）此类服务很快被提交审计委员会，并在审计工作结束之前完成。

审计委员会批准的任何非审计服务均应在定期的报告中向投资者披露。

审计委员会可以将预准权利授予一个或多个成员（必须是独立董事），前提是该成员（组）必
须提交审计委员会批准。

Sec. 203 Audit partner rotation
审计合伙人的更换
Makes it unlawful for a registered public accounting firm to provide audit services to an issuer if either (1) the lead audit partner or (2) the audit partner responsible for reviewing the audit has provided such services to the issuer in each of the prior five years.
规定备案登记的注册会计师事务所在下列情况下提供审计服务是违法的：（1）首席审计合伙人或（2）对审计负有复核责任的合伙人在过去5年内向该客户提供过此类非审计服务。

Sec. 204 Auditor reports to audit committees
审计师向审计委员会报告
Requires registered public accounting firms to make timely reports to its issuer clients. Such reports shall include:
●all critical accounting policies and practices to be used;
●all alternative treatments of financial information within generally accepted accounting principles that have been discussed with management officials of the issuer, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the auditor; and
●other material written communications between the auditor and management of the issuer (e.g. management letter or schedule of unadjusted differences).
要求备案登记的注册会计师事务所及时向其审计客户报告审计情况。

这些报告应当包括：
●使用的所有重要的会计政策和方法；
●与上市公司管理层讨论过的公认会计准则允许的所有财务信息处理办法，这些披露和处理办法对会计报表的影响，以及审计师选择的办法；
●审计师与管理层之间的其他重要的书信函电往来（例如管理人员的信件或未调整差异的表格）。

Sec. 206 Conflicts of interest
利益冲突
It shall be unlawful for a registered public accounting firm to provide any audit service to an issuer if the issuer''s CEO, CFO, CAO, or controller was previously employed by the auditor and participated in any capacity in the audit of the issuer during the one-year period preceding the date of the initiation of the audit.
如果被审计上市公司的首席执行官、首席财务官、首席审计官或财务主管在开始审计前一年内曾受雇于该审计师并参与过对该上市公司审计的任何工作，应视为违法。

TITLE III--CORPORATE RESPONSIBILITY
第三部分公司责任
Sec. 301 Public company audit committees
上市公司审计委员会
Within 270 days after the date of enactment, the SEC shall issue rules directing the national securities exchanges and national securities associations to prohibit the listing of any security for any issuer that doesn''t have an audit committee, provided that there is a reasonable opportunity to cure defects prior to such prohibition.
在本法案实施270天之内，证券交易委员会应当向全国性的证券交易所和证券协会颁布规则，禁止未设立审计委员会的任何公司在任何交易所上市交易，除非有合理的机会能够使这类不足能够被禁止交易之前得到解决。

An audit committee, in its capacity as a committee of the board of directors, shall be directly responsible for the appointment, compensation, and oversight of the work of any registered public accounting firm employed by that issuer (including resolution of disagreements between management and the auditor regarding financial reporting) for the purpose of preparing or issuing an audit report or related work. The registered public accounting firm shall report directly to the audit committee. 审计委员会因其是由董事会成员组成的委员会，应当直接负责为上市公司指定、偿付和监督备案登记的注册会计师事务所的编制、发布审计报告和其他相关工作。

备案登记的注册会计师事务所应当直接向审计委员会报告。

Each member of the audit committee of the issuer shall be a member of the board of directors of the issuer, and shall otherwise be ''independent.'' To be considered ''independent,'' a member of an audit committee shall not: (1) accept any consulting, advisory, or other compensatory fee from the issuer; or (2) be an affiliated person of the issuer or any subsidiary. (The SEC is granted authority to make exemptions.)
Each audit committee shall establish procedures to: (1) receive, retain, and treat complaints; (2) handle whistleblower information regarding questionable accounting or auditing matters.
Each audit committee shall have the authority to engage independent counsel and other advisors. Each issuer shall provide for appropriate funding, as determined by its audit committee, for payment of compensation to: (1) the registered public company accounting firm for audit reports; and (2) any independent counsel or advisor retained by the audit committee.
审计委员会的每一个成员均应是上市公司董事会成员，或者应当"独立"。

"独立"是指其不应当：（1）接受上市公司的任何咨询、顾问或其他报酬；或（2）是上市公司或其下属机构的关联人员（除非获得证券交易委员会的豁免）。

每个审计委员会成员均应建立下列程序，来：（1）接待、获取和处理投诉；（2）处理揭发者提供的有关有疑问的会计与审计事务的信息。

每一个审计委员会都有权聘用独立律师或其他顾问。

每一个上市公司要提供由审计委员会确定的资金支持，用以偿付：（1）编制审计报告的备案登记的注册会计师事务所；和（2）审计委员会聘请的独立律师或顾问。

Sec. 302 Corporate responsibility for financial reports
公司对财务报告的责任
Within 30 days after enactment, the SEC shall, by rule, require, for each company filing periodic reports under section 13(a) or 15(d) of the Securities Exchange Act of 1934, that the principal executive officer or officers and the principal financial officer or officers, or persons performing similar functions, certify in each annual or quarterly report filed or submitted under either such section of such Act that:
在本法案生效后30天内，证券交易委员会应当要求所有上市公司按1934年证券交易法13（a）段和15（d）段呈报定期报告，主要执行官（们）、首席财务官（们），或履行相似职务的人员们，在依上述法案各段的要求呈报
的每一份年度或季度报告证实：
●the signing officer has reviewed the report;
签字的官员已经复核了该报告；
●based on the officer''s knowledge, the report does not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made, in light of the circumstances under which such statements were made, not misleading;
据该官员所知，报告中不存在对重要事项的任何不真实陈述，或遗漏了对必要的重要事项的陈述，从而保证该陈述不会误导读者；
●based on such officer''s knowledge, the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as of, and for, the periods presented in the report;
据该官员所知，报告中包括的财务报表和其他财务信息，在所有重要方面公允地反映了上市公司在报告期内的财务状况和经营成果；
●the signing officers: (A) are responsible for establishing and maintaining internal controls; (B) have designed such internal controls to ensure that material information relating to the issuer and its consolidated subsidiaries is made known to such officers by others within those entities, particularly during the period in which the periodic reports are being prepared; (C) have evaluated the effectiveness of the issuer''s internal controls as of a date within 90 days prior to the report; and (D) have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date;
签署的官员：（A）负责建立和维护内部控制；（B）设计了这些内部控制，以保证这些官员了解了与上市公司及其合并报告的下属机构有关的重要信息，尤其是那些在定期报告期内的信息；（C）在报告发布前90天内的评价了上市公司的内部控制系统的有效性；和（D）在报告中陈述了对上市公司内部控制系统的有效性的评价结论；
●the signing officers have disclosed to the issuer''s auditors and the audit committee of the board of directors (or persons fulfilling the equivalent function): (A) all significant deficiencies in the design or operation of internal controls which could adversely affect the issuer''s ability to record, process, summarize, and report financial data and have identified for the issuer''s auditors any material weaknesses in internal controls; and (B) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer''s internal controls; and
签署官员们向上市公司审计师和董事会的审计委员会（或履行相同职能的人员）披露了：（A）内部控制的设计和运作中的所有重大缺陷，这些缺陷可能影响上市公司记录、处理、总结和报告财务数据的能力，并且已经为审计师指明了所有重要的内部控制弱点；和（B）涉及上市公司管理层或其他在内部控制系统中具有重大作用的人员的任何欺诈行为，无论该欺诈行为严重与否；并且
●the signing officers have indicated in the report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.
签署官员们已在报告中指明，在内部控制评估结束之后，内部控制系统或其他对内部控制具有重大影响的因素是
否发生了重大变化，包括对重大缺陷或重要弱点进行的任何改正。

Sec. 303 Improper influence on conduct of audits
对审计工作的不当影响
It shall be unlawful for any officer, director, or affiliated person of an issuer to take any action, in contravention of a rule adopted by the SEC, to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in auditing that issuer''s financial statements, for the purpose of rendering such financial statements materially misleading.
上市公司的任何官员、董事或相关人员违反证券交易委员会的规定，欺诈性地影响、强迫、操纵或误导对上市公司财务报表进行审计的独立注册会计师，使其提供重大误导的财务报表的行为，均为违法。

TITLE IV--ENHANCED FINANCIAL DISCLOSURES
第四部分被加强了的财务披露
Sec. 404 Management assessment of internal controls
管理层对内部控制的评价
Requires the SEC to prescribe rules requiring each annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 to contain an internal control report, which shall: (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.
With respect to the internal control assessment required by this section, each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. Such attestation shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.
要求证券交易委员会制订规则，规定按照1934年证券交易法第13（a）或15（d）段的规定呈报的每一份年度报告，必须包括一份内部控制报告，它应当：（1）写明公司管理层建立和维护一套充分的内部控制结构和程序的责任；和（2）包括一份上市公司最近财政年度末的，对财务报告的内部控制结构和程序的有效性的评价。

关于本段要求的对内部控制的评价，每一个为上市公司编制和发表审计报告的备案登记的注册会计师事务所，应当对管理层提供的评价，进行审核和报告。

该审核应当依据监管委员会颁布或采用的审核业务标准。

这种审核不应当作为一项割裂的业务。