《萨班斯-奥克斯利法案》.
《萨班斯-奥克斯利法案》.
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《萨班斯-奥克斯利法案》.
THE SARBANES-OXLEY ACT OF 2002
Summary of Key Provis
● '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.
《萨班斯-奥克斯利法案》.
《萨班斯-奥克斯利法案》.
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《萨班斯-奥克斯利法案》.
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
《萨班斯-奥克斯利法案》.
《萨班斯-奥克斯利法案》.
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《萨班斯-奥克斯利法案》.
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
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