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1、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 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:法案中对以下名词定义为：Audit means an examination of the financial statements
2、 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
3、 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
4、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 fir
5、m 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 iss
6、uer 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 s
7、tandard 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 compe
8、tency 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（
9、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 Com
10、pany 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 interes
11、t 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
12、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
13、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
14、 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
15、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
16、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
17、 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
18、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
19、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
20、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 r
21、eport 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
22、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
23、 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
24、。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 auditors testing of the internal control structure and procedures of th
25、e 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. includ
26、e 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 acc
27、epted 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
28、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
29、 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;supervi
30、sion 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
31、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
32、 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 t
33、o 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
34、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 E
35、xchange 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
36、 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
37、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
38、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;fin
39、ancial 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
40、;legal services and expert services unrelated to the audit; andany 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
41、；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 clients audit committee. Exemptions from the prohibitions may be gr
42、anted 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.
43、 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 issuers audit committee.De minimus exception: Preapproval is not required f
44、or 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
45、 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
46、 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
47、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
48、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