2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、本科畢業(yè)論文（設計）外文翻譯外文題目FightingFinancialReptingFraud外文出處InternalAudit外文作者GreenScott原文：原文：FightingFinancialReptingFraudCONGRESPASSEDTHEU.S.SARBANESOXLEYACTof2002withthegoalofrebuildinginvestconfidenceprotectingcapitalmarkets.I

2、trecognizedthatstronginternalcontrolswereanimptantcomponentofconfidencebuilding.Section404oftheactaddressesthiscomponentbymatinganannualevaluationofinternalcontrolsproceduresffinancialreptingrequiringmanagementtoassessce

3、rtifytheeffectivenessofthesecontrols.InadditionSarbanesOxleyrequiresacompanysexternalaudittocompleteaseparatereptthatatteststomanagementsassessmentoftheeffectivenessofinternalcontrolsproceduresffinancialrepting.Inshtthee

4、xternalauditmustperfmtestingtovalidatemanagementsassessmentoftheinternalcontrolstructure.Astronginternalauditfunctioncanprovidebothmanagementthepublicaccountantswithcomftthatthecontrolstructureisbeingevaluatedregularlyth

5、atdeficienciesareremedied.Documentingevaluatingacompanysprocessesrelatedcontrolstructurearetraditionalinternalaudittasksthatprotecttheenterprise.Howeverthedegreetowhichinternalauditsfocusontheaccuracyoftheirganizationsfi

6、nancialreptingpresentationdisclosureinadditiontooperationalauditsisamatterofjudgment.Criticalfactsthatwilldeterminethescopeofinternalauditinginvolvementinthefinancialreptingprocessincludethestrengthexperienceoftheexterna

7、lauditsaswellastheextentoftheirrelianceontheinternalcontrolfunctionthetransparencycultureoftheenterprisewhereconstructivecriticismisviewedasanactofdisloyaltythosewhoarcnotviewedasapartoftheteamcanbeaterrificsourceinfmati

8、on.Itisoftentooeasytodismissthegrumblingofthosewhoarcperceivedasoutsidersonthefasttracktotermination.Internalauditsshouldresistpassivebehavilistenevaluateifwarrantedinvestigatewhattheyhear.IDENTIFYREDFLAGSAlthoughthenumb

9、erofpossibledisclosureomissionsfinancialpresentationerrsaremanyinternalauditscanlookfpatternstohelpfocustheiractivitiestowheretheywillbemosteffective.Uncoveringtheseredflagsmaytakesomediggingmayrequiretheaudittoasktoughq

10、uestions.AGGRESSIVEREVENUERECOGNITIONPOLICIESAtypicalredflagisrevenuethatismatchedtofutureperfmanceexpense.QwestCommunicationshasstatedthatbetween1999200litincrectlyaccountedfmethan$1.1billionintransactions.Revenueswerec

11、ontingentonthepurchaseoffibercapacityfutureservicesbuttheywereimproperlybookedasearned.UnifyCpaproviderofsoftwareproductsreptedlywentevenfurtherwhenitboostedrevenuebyloaningmoneytocustomers.ThosecustomersthenboughtUnifys

12、productswithnoreasonableexpectationofeverrepayingtheloans.A$15millionprofitwaseventuallyrestatedintoa57millionloss.Understingwhenrevenuesarerecognizedisthefirststeptocomprehendingthequalityoftherevenuestream.Revenuesofth

13、ehighestqualityarethosethatarebookedafterthecustomerhasreceivedacceptedpaidftheproductservicewithoutanyfurtherperfmancerequirementcontingency.Toidentifyaggressiveaccountingcontingenciesauditscan:Makeadirectinquirytomanag

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