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1、1本科畢業(yè)論文（設計）外文翻譯外文題目AuditingInternalControlOverFinancialRepting外文出處《AuditingInternalControlOverFinancialRepting》UniversityofHawai’iatHilo2004(12):100107外文作者JamesE.Hunton原文：原文：PublicCompanyAccountingOversightBoard(PCAOB)Au

2、ditingStardNo.2AnAuditofInternalControlOverFinancialReptingPerfmedinConjunctionWithanAuditofFinancialStatements(AS2)addressesthewkthatisrequiredtoauditinternalcontroloverfinancialreptingtherelationshipofthataudittotheaud

3、itofthefinancialstatements.SincetheissuanceofAS2auditsotherpartieshaveraisedquestionsonavarietyofissuesabouttheimplicationsofAS2.ToanswerthosequestionsonJune232004theOfficeoftheChiefAuditofthePCAOBissuedguidanceinthefmof

4、questionsanswersonissuesrelatedtotheimplementationofAS2.RefertotheSeptember302004October152004GAASUpdateServiceissuesfcoverageofthetopicspreviouslyaddressedbythePCAOBstaffinitsJunereleasewhichrelatetothefollowingareas:au

5、ditindependencescopeextentoftestingevaluatingdeficienciesmultilocationissuesusingwkofothersserviceganizations.InresponsetoadditionalimplementationquestionsthatcontinuetoberaisedonOctober62004thePCAOBstaffupdateditsJunere

6、leaseAuditingInternalControlOverFinancialReptingonfrequentlyaskedquestions.TheupdatedPCAOBreleaseissuedinOctober2004providesadditionalinterpretiveimplementationguidanceonissuesrelatingtoscopeextentoftestingevaluatingdefi

7、cienciesserviceganizations.3ExchangeCommission(SEC)staff’sviewsregardingmanagement’sresponsibilitiesfassessinginternalcontroloverfinancialrepting.AccdingtotheSECstaffwhileitmaybepossibletoconnecttheviolationofanylawruler

8、egulationtothefinancialstatementsbyobservingthatiftheviolationissignificantenoughitwillhaveamaterialeffectontheregistrant’sfinancialstatementstheSECstaffdoesnotbelievethatcompliancewithalllawsfitswithinthedefinition.TheS

9、EC’sfinancialreptingrequirementstheInternalRevenueCodeareexamplesofregulationsthataredirectlyrelatedtothepreparationofthefinancialstatements.Converselyrulesrequiringdisclosureastotheexistenceofacodeofethicsdisclosureasto

10、theexistenceofanauditcommitteefinancialexpertareexamplesofrulespromulgatedundertheSarbanesOxleyActof2002(SOA)thatarenotdirectlyrelatedtothepreparationoffinancialstatementsEvaluatingDeficienciesWhatistheeffectontheaudit’s

11、evaluationofmanagement’sassessmentofinternalcontroltheaudit’sreptincircumstancesunderwhichmanagement’sassessmenttheaudit’sauditproceduresdonotincludecertaincontrolsthatshouldhavebeenencompassedbecauseneithermanagementnth

12、eaudithastheabilitytoevaluatethosecontrolsA.Theremaybecircumstancesinwhichtherearerestrictionsonthescopeoftheaudit’sengagementtoauditinternalcontroloverfinancialrepting.Fexamplebothmanagementtheauditmaybeunabletoobtainev

13、idenceofoperatingeffectivenessofcontrolsataserviceganizationusedbythecompanybecauseatype2StatementonAuditingStards(SAS)No.70Serviceganizations(SAS70)reptthatisdeemedtobenecessaryunderthecircumstancesisnotavailable.Ifneit

14、hermanagementntheauditisabletoperfmtestsofcontrolsattheserviceganization(e.g.becausemanagementdoesnothaveacontractualrighttodoso)ascopelimitationexists.AnSECstaffinterpretationstatesthatsubjecttolimitedexceptionsmanageme

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