1、個人收集整理僅供參考學習THE SARBANES-OXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002年薩班斯-奧克斯利法案與內部審計師相關的關鍵條款匯總Sec. 2 Definitions定義Defines terms used in the bill, including the following:法案中對以下名詞定義為： 'Audit' means an examination of the financial statements of any issuer by

2、 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.審計：為了對財務報表出具意見而由獨立的會計師事務所根據本委員會的規則對某個報表發 布者提供的財務報表進行的審查。資料個人收集整理，勿做商業用途 'Audit committee' means: (A) a committee established by and a

3、mongst 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.審計委員會：(A)由發布者的董事會組建并由董事會成員組成的一個委員會，對其會計和財務報告過

4、程以及財務報表的審計過程進行監管；或(2)如果不存在這樣的委員會，則整個董事會即為審計委員會。資料個人收集整理，勿做商業用途 '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

5、) 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.審計報告：一份文件或其他符合以下特征的記錄：(A)在執行完以遵循相關證券法律的要求為目的而進行的審計之后出具的；和(B)在該文件或記錄中，會計師事務所(1)對其財務報表、報告或其他文件發表的意見，或(2)申明對這些事項無法表達意見。資料個人收集整理，勿做商業用途 'Non-audit se

6、rvices' means any professional services provided to an issuer by aregistered 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.非審計服務：指由注冊會計師事務所向報表發布者提供的、與其財務報表審計或復核無關的其他專業服務。資料個人收集整理，勿做商業用途 'Profess

7、ional standards' means: （A） accounting principles that are 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

8、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 SE

9、C rules.專業標準：是指（A）那些（1）由標準制訂機構建立，并且（2）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（B）由本委員會或證券與交易委員會確立的（1）與發布者的審計報告的編制或發布有關的；并且（2）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。資料個人收集整理，勿做商業用途Sec. 3 Commission rules and enforcement委員會的規則和施行TITLE I-PUBLIC COMPANY ACCOUNTING OVE

10、RSIGHT BOARD 第一部分公眾公司會計監管委員會資料個人收集整理，勿做商業用途Sec. 101 Establishment; administrative provisions 組建、管理條款資料個人收集整理，勿做商業用途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 s

11、ubject 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.上市公司會

12、計監管委員會（簡稱“委員會"）是獨立的（非聯邦的）非盈利性社團法人。其職責是對受相關證券法規監管的上市公司和相關事項的審計進行監督，以便保護投資者的利益，并且促 使公眾關注那些為向公眾發售股票、被公眾持有股票或替公眾持有股票的公司而編制的有用的、準確的和獨立的審計報告。The Board shall have five members, appointed from amongprominent individuals of integrity and reputation who have a demonstrated commitment to the interests of

13、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 thepreparationand issuance of audit reports with respect to such disclosures.委員會應由5人組成。成

14、員應當由誠實而有聲望的杰出人士組成。資料個人收集整理，勿做商業用途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 beena practicing certified public accountant for at least five years prior to his or her appointm

15、ent to the Board.委員會中的兩人而且只有兩人應當是或已經是的注冊會計師。如果兩人中的一人又是委員會主席，他必須在上任之前的五年內沒有從事注冊會計師工作。資料個人收集整理，勿做商業用途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 rela

16、ting 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 fi

17、rms. 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,

18、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 andthe obligations and liabilities of accountants with respect thereto,

19、 by registeredpublic accounting firms and associated persons thereof. Set the budget and manage the operations of the Board and the staff of the Board.委員會應當： 對編制審計報告的注冊會計師事務所進行備案登記； 根據規則，建立和/或采納與編制審計報告相關的審計、質量控制、職業道德、獨立性和其他標準； 對備案登記的注冊會計師事務所的實施檢查； 對備案登記的注冊會計師事務所及其從業人員進行調查和執業操守聽證，如果證實必要，進行適當的處罰； 履行委員

20、會認為必要的或適當的能夠促使備案登記的注冊會計師事務所及其從業人員建立較高的職業標準和審計服務質量的職能，或者根據本法案采取保護投資者利益，或促進公眾利益的行動。 要求備案登記的注冊會計師事務所及其從業人員必須遵守本法案、委員會的規則、專業標準和相關的證券法規中與編制和發布審計報告有關的內容，以及會計師的相應的義務與責任； 制訂預算，并對委員會及其成員進行管理。資料個人收集整理，勿做商業用途Sec. 102 Registration with the Board在委員會注冊Beginning 180 days after the SEC certifies that the Board is

21、operational, it shall beunlawful for any person who is not with a registered public accounting firm to prepareor issue, or to participate in the preparation or issuance of, any audit report withrespect to any issuer.在證券交易委員會批準本委員會正式運行180天后，未在備案登記的注冊會計師事務所登記而編制或發布、或者參與編制或發布任何審計報告的人員，均屬違法。資料個人收集整理，勿做商

22、業用途Sec. 103 Auditing, quality control, and independence standards and rules審計、質量控制和獨立性準則和規則資料個人收集整理，勿做商業用途The Board shall include in the auditingstandards that it adopts, requirements that eachregistered public accounting firm shall: prepare, and maintain for a period of not less than 7 years,audit

23、work papers, and other information related to any audit report, in sufficient detail to support theconclusions reached in such report; and provide a concurring or second partner review and approval of such audit report (andother related information), and concurring approval in its issuance, by a qua

24、lifiedperson associated with the public accounting firm, other than the person in charge ofthe audit, or by an independent reviewer.監管委員會應當在其采納的審計標準中要求備案登記的注冊會計師事務所做到： 在編制審計工作底稿和其他與審計報告相關的信息時，提供充分的細節，來支持該報告的結論。存檔時間不得少于七年； 由實施該審計的人員之外的，在該注冊會計師事務所登記的合格的人員，對該審計報告和簽發進行共同復核批準或由其他合伙人進行二次復核批準。資料個人收集整理，勿做商業

25、用途The auditing standards shall also include requirements that each registered publicaccounting firm shall describe in each audit report the scope of the auditor's testingof the internal control structure and procedures of the issuer, required by section404(b), and present (in such report or in a

26、 separate report):審計標準還應當根據法案的404(b)節，要求備案登記的注冊會計師事務所在每一份審計報告中描述其進行的內部控制結構和程序的測試的范圍。在該報告或一份單獨的報告中陳述： 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 fairl

27、yreflect thetransactions and dispositions of the assets of the issuer; and2. provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples, and that receipts and expenditures of the iss

28、uer are being made only inaccordance with authorizations of management and directors of the issuer; and a description, at a minimum, of materialweaknesses in such internal controls, andof any material noncompliance found on the basis of such testing. 審計人員在該測試中的發現； 評價此類內部控制結構或程序是否：(1)保存了以合理的詳細程度準確和公允

29、地反映了上市公司交易與資產處置的記錄；（2）合理地鑒證被審計公司的業務已經被記載，以便根據公認會計準則編制財務報表，并且上市公司的收支狀況符合管理層和董事的授權；并且 至少要描述在測試基礎上所發現的，此類內部控制存在的重要缺陷，和重大的違規的情況。資料個人收集整理，勿做商業用途The auditing standards shall also include - in the quality control standards that theBoard adopts with respect to the issuance of audit reports - requirements fo

30、r everyregistered 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

31、 advancement of personnel; the acceptance and continuation of engagements; internal inspection; and such other requirements as the Board may prescribe.在監管委員會關于審計報告的發布的質量控制標準中，還應當包括對備案登記的注冊會計師事務所在以下方面的要求： 監督發布審計報告的報表簽發者的職業道德和獨立性； 在事務所內部對會計與審計問題進行咨詢； 審計工作的指導； 員工的雇傭、職業培訓和升遷； 業務的承攬和繼續； 內部檢查； 監管委員會指定的其他要

32、求。資料個人收集整理，勿做商業用途Sec. 108 Accounting standards會計準則The SECmay 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

33、, the majority of whom arenot, 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 cons

34、ideration, by majority vote of its members, of changes to accounting principles necessary to reflect emerging accounting issues and changing business practices; and considers, in adopting accounting principles, the need to keep standards currentin order to reflect changes in the business environment

35、, 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; and that the SECdetermines has the capacity to assist it in fulfilling the requirementsof the Securities Exchange Act of 1934,

36、because, at a minimum, the standard setting body is capable of improving the accuracy and effectiveness of financial reporting and theprotection of investors under the securities laws. Any such standard setting bodydescribed in this section shall submit an annual report to the SEC and the public, co

37、ntaining audited financial statements of that standard setting body.證券交易委員會可以采用任何被普遍接受的會計原理，建立這些原理的標準制訂機構應當符合以下要求： 按照私營實體組建； 具有一個代表公眾利益的信托人委員會，該委員會的大部分成員，在受聘于該委員會的同時，或兩年之內，沒有與任何一家備案登記的注冊會計師事務所關聯；該標準制訂機構根據本法案109段獲得資助； 建立了一套迅速反應程序，經由成員的多數表決，可以改變會計原理，以便應對新起的會計課題和變化中的經營實踐； 在采用會計原理時，考慮保持準則的及時性，以便反映商業環境的變

38、化，國際上對于高質量的會計準則的需要程度，或符合公眾利益和對投資者的保護；并且 經證券交易委員會確認，具備支持其達成1934年證券交易法的要求的能力，因為，標準制訂機構至少要能夠在證券法律的框架內改善財務報告的準確性和有效性，并且保護投資者。本節所指的任何一家標準制訂機構都應當向證券交易委員會和公眾提交年度報告，其內容應當包括經審計的該標準制訂機構的財務報表。資料個人收集整理，勿做商業用途TITLE II-AUDITOR INDEPENDENCE第二部分審計師的獨立性Sec. 201 Services outside the scope of practice of auditors 審計師執

39、業范圍之外的服務資料個人收集整理，勿做商業用途Makes it unlawful for a registered public accounting firm to contemporaneously perform bothaudit andnon-auditservices.The prohibited non-auditservicesinclude thefollowing: bookkeepingor otherservicesrelated to theaccountingrecordsor financialstatements of the audit client; fin

40、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 ser

41、vices; legal services and expert services unrelated to the audit; and any other service that the Board determines, by regulation, impermissible.規定備案登記的注冊會計師事務所同時提供審計服務或非審計服務屬于違法。被禁止的非審計服務包括： 簿記服務或與審計客戶的會計記錄或財務報表有關的其他服務； 財務信息系統的設計和安裝； 評估或估值服務，公允性意見，或參與了意見或提供了幫助的報告； 精算服務； 內部審計外包服務； 管理職能或人力資源管理； 交易代理、經

42、紀人、投資顧問或投資銀行服務； 與審計無關的司法服務或專業服務； 監管委員會禁止的其他服務。資料個人收集整理，勿做商業用途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 suchservice is approved in advance by the client's audit committee. Exemptio

43、ns from the prohibitions may be granted 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.除上述事項之外，備案登記的注冊會計師事務所只有在事先征得審計客戶的審計委員會同意方可 進行非審計業務(包括稅務服務)。如果監管委員會認為對于維護公眾利益具有必要性或適當性， 可

44、以采用專案的形式予以豁免。這類豁免要服從證券交易委員會的復查。資料個人收集整理，勿做商業用途Sec. 202 Preapproval requirements預準要求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 issuer's audit commit

45、tee.De minimus exception: Preapproval is not required for 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 servic

46、es were not recognized by the issuer at the time of the 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 t

47、o investors in the required periodic reports.The audit 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.所有審計服務(包括根據州法律向保險公司提供的安慰函或法定審計)和非審計服

48、務均需通過上市公司審計委員會的預先批準。最低例外條件：對于非審計服務，可以不需要預準，如果：(1)上市公司支付給該審計師的非審計服務報酬不超過被審計會計年度總收入的5% (2)在提供服務時，上市公司并為意識到該服務是非審計服務；并且(3)此類服務很快被提交審計委員會，并在審計工作結束之前完成。審計委員會批準的任何非審計服務均應在定期的報告中向投資者披露。審計委員會可以將預準權利授予一個或多個成員（必須是獨立董事），前提是該成員（組）必須提交審計委員會批準。資料個人收集整理，勿做商業用途Sec. 203 Audit partner rotation審計合伙人的更換Makes it unlawfu

49、l for a registered public accounting firm to provide audit services toan issuer if either （1） the lead audit partner or （2） the audit partnerresponsible forreviewing the audit has provided such services to the issuer in each of the prior fiveyears.規定備案登記的注冊會計師事務所在下列情況下提供審計服務是違法的：（1）首席審計合伙人或（2）對審計負有復

50、核責任的合伙人在過去5年內向該客戶提供過此類非審計服務。資料個人收集整理，勿做商業用途Sec. 204 Auditor reports to audit committees審計師向審計委員會報告資料個人收集整理，勿做商業用途Requires registered public accounting firms to make timely reports to its issuer clients.Such reports shall include: all critical accounting policies and practices to be used; all alterna

51、tive treatments of financial information within generally acceptedaccounting principles that have been discussed with management officials of the issuer, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the auditor; and other material written co

52、mmunications between the auditor and management of theissuer （e.g. management letter or schedule of unadjusted differences）.資料個人收集整理，勿做商業用途要求備案登記的注冊會計師事務所及時向其審計客戶報告審計情況。這些報告應當包括： 使用的所有重要的會計政策和方法； 與上市公司管理層討論過的公認會計準則允許的所有財務信息處理辦法，這些披露和處理辦法對會計報表的影響，以及審計師選擇的辦法； 審計師與管理層之間的其他重要的書信函電往來（例如管理人員的信件或未調整差異的表格）O

53、資料個人收集整理，勿做商業用途Sec. 206 Conflicts of interest利益沖突It shall be unlawful for a registered public accounting firm to provide any audit service to an issuer if the issuer's CEO, CFO, CAO, or controller was previously employed by the auditor and participated in any capacity in the audit of the issuer

54、during the one-year period preceding the date of the initiation of the audit.如果被審計上市公司的首席執行官、首席財務官、首席審計官或財務主管在開始審計前一年內曾受雇于該審計師并參與過對該上市公司審計的任何工作，應視為違法。資料個人收集整理，勿做商業用途TITLE "-CORPORATE RESPONSIBILITY第三部分公司責任Sec. 301 Public company audit committees上市公司審計委員會Within 270 days after the date of enactme

55、nt, the SEC shall issue rules directing thenational securities exchanges and national securities associations to prohibit thelisting of any security for any issuer that doesn't have an audit committee, provided that there is a reasonable opportunity to cure defects prior to such prohibition.在本法案

56、實施270天之內，證券交易委員會應當向全國性的證券交易所和證券協會頒布規則，禁止未設立審計委員會的任何公司在任何交易所上市交易，除非有合理的機會能夠使這類不足能夠被禁止交易之前得到解決。資料個人收集整理，勿做商業用途An audit committee, in its capacity as a committee of the board of directors, shall bedirectly responsible for the appointment, compensation, and oversight of the work ofany registered public

57、accounting firm employed by that issuer (including resolutionofdisagreementsbetween management and the auditor regarding financial reporting) for thepurpose of preparing or issuing an audit report or related work. The registered public accounting firm shall report directly to the audit committee.審計委

58、員會因其是由董事會成員組成的委員會，應當直接負責為上市公司指定、償付和監督備案登記的注冊會計師事務所的編制、發布審計報告和其他相關工作。備案登記的注冊會計師事務所應當直接向審計委員會報告。資料個人收集整理，勿做商業用途11 / 15個人收集整理僅供參考學習Each member of the audit committee of the issuer shall be a member of the board ofdirectors of the issuer, and shall otherwise be 'independent.' To be considered 'independent,'