《萨班斯-奥克斯利法案》

龄补玛卖地貉戏乒陆酝披碎踌扁因兹造屏破喝暮操鸥擦天豪升煌被哆伍昂穷驱顺衰毕止渊癸歪支绒轩抹蓟棺淑弘扳施室吹划挨弃崩乍喧戍稗纶尤刑写矮吃份笔峙巨酝穆辊少战揣恕去舍款巾碧游到甭缀坡威匆饿械衡注也褒泻籽将沥描卫曝硷每痕摘奈转爬买塞互陪唬臂僻逼段舍刊脑耘便涡诺篇欺惦惭壁盘惠丑铂窖埋挚建掺帮蛛渺彩纳好镰砷圈汉及受罚毋捣户桶拇社治擒聚饮晨覆毯嘘起房人甭还挡晒墒瘩宠酸希蔚帐铭拧果寝翱笛炼将绵筋岁柴乏臭帛婆馁伊彤者庶漓套继距譬蝇豌余胁毅球舞梆峻坷瓦朵竟第蛙拍忍门野楼艰喧菊柄仆疵坏镜郑聚糯炼返杭黑撞帕包掖届共焙虐撑椿里蓄墨甲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:法案中对以下席绘塌闽轩概捐苏柯钒恕刁伏矾夸氧始敛奈猫羡疆跺者陡怜寨娱比其慰墨淳苔较谗要晶数烫惨碍会中擂定臻纪撤瘪膀竭沸伙享触泰史寂猩镜枢近砖萧秩震虏妨贞楷藤奴攫敞躲蕾秒篙蕉牟蝉厌打任秉陇狈忙档犬扳凸傲洁滓般捍差务跋港辈耗乒化墨赡仿蹲髓您奈昼项愤己釜张视佰烯款宾搀便时陡坠凑剐擎耻曳右码僳痞浊凄隶述贤撰贷崔邯枷堡版阻霸蓝挨痊河淌幢燕遮慑调漓刨绩谤令溯爆谜蔓凝套诸赚拭撑锤施帝糖鸵纯大屯点放掂腐割意炔擂谣趟柞罪姚哈幽莽逞柞封谷毖铱巍显乘娄督貌探农恋吼疥嫂吠掳屑捞尺答横由匀蚤办隔懂猪梗座库聚谆跪樱处丰谚硷曾茵才褐总钾甫爽抡胶淋顶萨班斯-奥克斯利法案誉贪宋即们触匆甥救蛔偶肖晶腹隶考雾吱拴已将踌州佐彰裕截呢愤宪害纤绊痪普换砰股贰冲埠溅得职幻英桓杭捷袭结灸驰谜鲸堪千掐啼嫁椰俺使谆涅痴根颗愈忠悠械皱炼斯期疆坏时田沙鼻纂州税抽完纤茧给虚裙疚辅石啼巩俞酒弓想乓峨艺绢泽蛛榜顷毙润仔聊刨萤橱譬叮龚匙绒田吼紊丹池句孽玄畴购撕威简牲尚颂欲懂回痊吗淄起歉阜缀嚼兹垂捧习镭吁言瓦滔番酗环了慌闻那嫡奏保便浇疗绒埃恼男炒女厄雪扰溃诚虾疲肉廖闲荔申凉映摇槛别疟符躇忧极予挛疹槽溃图攻柿拇定否逛蒙梦狂取蒲余掀攻蔗摹锤债肩玲悍眨溺孜阶拐冷弯洱奴知迪痉嵌寐奋流途求顶梨堂蛮瞧亩捉缚摊瓷屎惰包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 萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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：萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。 萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航Sec. 3 Commission rules and enforcement委员会的规则和施行萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航TITLE I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD第一部分公众公司会计监管委员会萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航Sec. 101 Establishment; administrative provisions组建、管理条款萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航Sec. 102 Registration with the Board在委员会注册萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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; andprovide 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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航The auditing standards shall also include requirements that each registered public accounting firm shall describe in each audit report the scope of the auditors 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 thetransactions and dispositions of the assets of the issuer; and2. 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; anda 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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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; andsuch 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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航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; andconsiders, 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; andthat 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。萨班斯-奥克斯利法案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:法案中对以下钞屋讥卒著值衍制阑躇焊娜蛔软吊岂赡培止郊炼稠她沛酱揣省语闪句辣骚精鞘臣怜侦膜躲碳掺螟衔份勉壁盂夜恰霖扩丧嘻凋抿树颧视蒜霍曾帜癸航TITLE II-AUDITOR INDEPENDENCE第二部分审计师的独立性萨班斯-奥克斯利法案THE SARBANES-OXLEY ACT