1、1本科毕业论文（设计）外文翻译外文题目AUDITINGINTERNALCONTROLOVERFINANCIALREPORTING外文出处AUDITINGINTERNALCONTROLOVERFINANCIALREPORTINGUNIVERSITYOFHAWAIIATHILO200412100107外文作者JAMESEHUNTON原文PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARDPCAOBAUDITINGSTANDARDNO2,ANAUDITOFINTERNALCONTROLOVERFINANCIALREPORTINGPERFORMEDINCONJUNCTIONWIT
2、HANAUDITOFFINANCIALSTATEMENTS,AS2ADDRESSESTHEWORKTHATISREQUIREDTOAUDITINTERNALCONTROLOVERFINANCIALREPORTINGANDTHERELATIONSHIPOFTHATAUDITTOTHEAUDITOFTHEFINANCIALSTATEMENTSSINCETHEISSUANCEOFAS2,AUDITORSANDOTHERPARTIESHAVERAISEDQUESTIONSONAVARIETYOFISSUESABOUTTHEIMPLICATIONSOFAS2TOANSWERTHOSEQUESTIONS,
3、ONJUNE23,2004,THEOFFICEOFTHECHIEFAUDITOROFTHEPCAOBISSUEDGUIDANCEINTHEFORMOFQUESTIONSANDANSWERSONISSUESRELATEDTOTHEIMPLEMENTATIONOFAS2REFERTOTHESEPTEMBER30,2004,ANDOCTOBER15,2004,GAASUPDATESERVICEISSUESFORCOVERAGEOFTHETOPICSPREVIOUSLYADDRESSEDBYTHEPCAOBSTAFFINITSJUNERELEASE,WHICHRELATETOTHEFOLLOWINGA
4、REASAUDITORINDEPENDENCESCOPEANDEXTENTOFTESTINGEVALUATINGDEFICIENCIESMULTILOCATIONISSUESUSINGWORKOFOTHERSANDSERVICEORGANIZATIONSINRESPONSETOADDITIONALIMPLEMENTATIONQUESTIONSTHATCONTINUETOBERAISED,ONOCTOBER6,2004,THEPCAOBSTAFFUPDATEDITSJUNERELEASE,AUDITINGINTERNALCONTROLOVERFINANCIALREPORTING,ONFREQUE
5、NTLYASKEDQUESTIONSTHEUPDATEDPCAOBRELEASEISSUEDINOCTOBER2004PROVIDESADDITIONALINTERPRETIVEANDIMPLEMENTATIONGUIDANCEONISSUESRELATINGTOSCOPEANDEXTENTOFTESTING,EVALUATINGDEFICIENCIES,ANDSERVICEORGANIZATIONSPCAOBSTAFFQUESTIONSANDANSWERSREPRESENTTHESTAFFSOPINIONSONISSUESRELATEDTOTHEIMPLEMENTATIONOFTHESTAN
6、DARDSOFTHEPCAOBTHEYAREINTENDEDTO2PROVIDEGUIDANCETOAUDITORSONIMPLEMENTINGTHEPCAOBSSTANDARDSHOWEVER,THEYARENEITHERRULESOFTHEPCAOBNORHAVETHEYBEENAPPROVEDBYTHEPCAOBSCOPEANDEXTENTOFTESTINGQDOESTHESCOPEOFINTERNALCONTROLOVERFINANCIALREPORTINGASITRELATESTOCOMPLIANCEWITHLAWSANDREGULATIONSUNDERAS2ENCOMPASSCON
7、TROLSOVERABROADERARRAYOFCIRCUMSTANCESTHANTHOSEDESCRIBEDINAUSECTION317,ILLEGALACTSBYCLIENTSAYESAUSECTION317,ILLEGALACTSBYCLIENTS,PROVIDESTHATTHEAUDITORCONSIDERTHELAWSANDREGULATIONSTHATHAVEADIRECTANDMATERIALEFFECTONTHEDETERMINATIONOFFINANCIALSTATEMENTAMOUNTSHOWEVER,PARAGRAPH15OFAS2DOESNOTUSETHEPHRASE“
8、DIRECTANDMATERIALEFFECTONTHEDETERMINATIONOFFINANCIALSTATEMENTAMOUNTS”RATHER,PARAGRAPH15OFAS2PROVIDESTHATOPERATIONSANDCOMPLIANCEWITHLAWSANDREGULATIONSDIRECTLYRELATEDTOTHEPRESENTATIONOFANDREQUIREDDISCLOSURESINFINANCIALSTATEMENTSAREENCOMPASSEDININTERNALCONTROLOVERFINANCIALREPORTINGTHISPROVISIONINAS2INC
9、LUDES1THE“DIRECTANDMATERIAL”EFFECTSDESCRIBEDINAUSECTION317,SUCHASCOMPLIANCEWITHTAXLAWSTHATAFFECTACCRUALSANDTHEAMOUNTRECOGNIZEDASEXPENSEINTHEACCOUNTINGPERIODAND2OTHERCIRCUMSTANCESTHATWOULDBECLASSIFIEDUNDERAUSECTION317ASHAVINGONLYINDIRECTEFFECTSONTHEFINANCIALSTATEMENTSINTHEPCAOBSTAFFSVIEW,INTERNALCONT
10、ROLOVERFINANCIALREPORTINGENCOMPASSESCONTROLSOVERTHEIDENTIFICATION,MEASUREMENT,ANDREPORTINGOFALLMATERIALACTUALLOSSEVENTSTHATHAVEOCCURRED,INCLUDINGCONTROLSOVERTHEMONITORINGANDRISKASSESSMENTOFAREASINWHICHSUCHACTUALLOSSEVENTSAREREASONABLYPOSSIBLETHESTAFFGUIDANCEILLUSTRATESTHISPOINTBYINDICATINGTHAT,FOREX
11、AMPLE,AWASTEDISPOSALCOMPANYSINTERNALCONTROLOVERFINANCIALREPORTINGORDINARILYWOULDENCOMPASSCONTROLSFORIDENTIFYINGANDMEASURINGENVIRONMENTALLIABILITIESFOREXISTINGANDNEWLYACQUIREDLANDFILLS,EVENIFTHEREISNOGOVERNMENTALINVESTIGATIONORENFORCEMENTPROCEEDINGUNDERWAYTHEPCAOBSTAFFBELIEVESTHATITSINTERPRETATIONISC
12、ONSISTENTWITHTHESECURITIESANDEXCHANGECOMMISSIONSECSTAFFSVIEWSREGARDINGMANAGEMENTS3RESPONSIBILITIESFORASSESSINGINTERNALCONTROLOVERFINANCIALREPORTINGACCORDINGTOTHESECSTAFF,WHILEITMAYBEPOSSIBLETOCONNECTTHEVIOLATIONOFANYLAW,RULE,ORREGULATIONTOTHEFINANCIALSTATEMENTSBYOBSERVINGTHATIFTHEVIOLATIONISSIGNIFIC
13、ANTENOUGHITWILLHAVEAMATERIALEFFECTONTHEREGISTRANTSFINANCIALSTATEMENTS,THESECSTAFFDOESNOTBELIEVETHATCOMPLIANCEWITHALLLAWSFITSWITHINTHEDEFINITIONTHESECSFINANCIALREPORTINGREQUIREMENTSANDTHEINTERNALREVENUECODEAREEXAMPLESOFREGULATIONSTHATAREDIRECTLYRELATEDTOTHEPREPARATIONOFTHEFINANCIALSTATEMENTSCONVERSEL
14、Y,RULESREQUIRINGDISCLOSUREASTOTHEEXISTENCEOFACODEOFETHICSORDISCLOSUREASTOTHEEXISTENCEOFANAUDITCOMMITTEEFINANCIALEXPERTAREEXAMPLESOFRULESPROMULGATEDUNDERTHESARBANESOXLEYACTOF2002SOATHATARENOTDIRECTLYRELATEDTOTHEPREPARATIONOFFINANCIALSTATEMENTSEVALUATINGDEFICIENCIESWHATISTHEEFFECTONTHEAUDITORSEVALUATI
15、ONOFMANAGEMENTSASSESSMENTOFINTERNALCONTROLANDTHEAUDITORSREPORTINCIRCUMSTANCESUNDERWHICHMANAGEMENTSASSESSMENTANDTHEAUDITORSAUDITPROCEDURESDONOTINCLUDECERTAINCONTROLSTHATSHOULDHAVEBEENENCOMPASSEDBECAUSENEITHERMANAGEMENTNORTHEAUDITORHASTHEABILITYTOEVALUATETHOSECONTROLSATHEREMAYBECIRCUMSTANCESINWHICHTHE
16、REARERESTRICTIONSONTHESCOPEOFTHEAUDITORSENGAGEMENTTOAUDITINTERNALCONTROLOVERFINANCIALREPORTINGFOREXAMPLE,BOTHMANAGEMENTANDTHEAUDITORMAYBEUNABLETOOBTAINEVIDENCEOFOPERATINGEFFECTIVENESSOFCONTROLSATASERVICEORGANIZATIONUSEDBYTHECOMPANYBECAUSEATYPE2STATEMENTONAUDITINGSTANDARDSSASNO70,SERVICEORGANIZATIONS
17、,SAS70REPORTTHATISDEEMEDTOBENECESSARYUNDERTHECIRCUMSTANCESISNOTAVAILABLEIFNEITHERMANAGEMENTNORTHEAUDITORISABLETOPERFORMTESTSOFCONTROLSATTHESERVICEORGANIZATIONEG,BECAUSEMANAGEMENTDOESNOTHAVEACONTRACTUALRIGHTTODOSO,ASCOPELIMITATIONEXISTSANSECSTAFFINTERPRETATIONSTATESTHAT,SUBJECTTOLIMITEDEXCEPTIONS,MAN
18、AGEMENTCANNOTISSUEAREPORTONINTERNALCONTROLWITHASCOPELIMITATIONUNDERPARAGRAPH20OFAS2,INORDERFORTHEAUDITORTOSATISFACTORILYCOMPLETEANAUDITOFINTERNALCONTROLOVERFINANCIALREPORTING,MANAGEMENTMUSTFULFILLSEVERAL4RESPONSIBILITIES,INCLUDINGEVALUATINGTHEEFFECTIVENESSOFTHECOMPANYSINTERNALCONTROLOVERFINANCIALREP
19、ORTINGANDSUPPORTINGITSEVALUATIONWITHSUFFICIENTEVIDENCETHEREFORE,IFMANAGEMENTISUNABLETOASSESSCERTAINCONTROLSOVERFINANCIALREPORTINGTHATSHOULDHAVEBEENINCLUDEDINITSASSESSMENT,ACONTROLDEFICIENCYEXISTSIFTHETRANSACTIONOREVENTSSUBJECTTOCONTROLSTHATMANAGEMENTISUNABLETOASSESSAREMATERIALTOTHECOMPANYSFINANCIALS
20、TATEMENTS,THEAUDITORORDINARILYWOULDDETERMINETHATTHISCONTROLDEFICIENCYREPRESENTSAMATERIALWEAKNESSINADDITION,THEAUDITORWOULDNEEDTODETERMINEWHETHERMANAGEMENT,UNDERTHECIRCUMSTANCES,HADFAILEDTOFULFILLITSRESPONSIBILITIESTOEVALUATETHEEFFECTIVENESSOFTHECOMPANYSINTERNALCONTROLOVERFINANCIALREPORTINGANDSUPPORT
21、ITSEVALUATIONWITHSUFFICIENTEVIDENCEIFTHEAUDITORDETERMINESTHATMANAGEMENTHASNOTFULFILLEDITSRESPONSIBILITIES,THEAUDITORISREQUIREDTODISCLAIMANOPINIONALSO,TOTHEEXTENTTHATMANAGEMENTHASWILLFULLYDECIDEDNOTTOFULFILLITSRESPONSIBILITIES,THEAUDITORMAYHAVEADDITIONALRESPONSIBILITIESUNDERAUSECTION317ANDUNDERSECTIO
22、N10AOFTHESECURITIESEXCHANGEACTOF1934INMAKINGTHEDETERMINATIONOFWHETHERMANAGEMENTHASFULFILLEDITSRESPONSIBILITIESTOEVALUATETHEEFFECTIVENESSOFTHECOMPANYSINTERNALCONTROLOVERFINANCIALREPORTING,THEPCAOBSTAFFINDICATESTHATTHEAUDITORCOULDEVALUATEFACTORS,SUCHASTHEFOLLOWINGTHEDATEOFTHECONTRACTOROTHERTRANSACTION
23、DOCUMENTSTHATCOULDHAVEPROVIDEDMANAGEMENTWITHTHEABILITYTOASSESSCONTROLSOROTHERWISETOOBTAINEVIDENCEOFTHEOPERATINGEFFECTIVENESSOFRELEVANTCONTROLSTHERELATIVEEASEORDIFFICULTYWITHWHICHMANAGEMENTCOULDRENEGOTIATETHECONTRACTORTRANSACTIONDOCUMENTSANDTHEEXTENTTOWHICHMANAGEMENTHASATTEMPTEDTODOSOANDWHETHERMANAGE
24、MENTISABLETOASSESSTHECONTROLS,OROBTAINEVIDENCEOFOPERATINGEFFECTIVENESSOFRELEVANTCONTROLS,INTHEABSENCEOFHAVINGACCESSTOTHECONTROLSTHEPCAOBSTAFFPROVIDESTHEFOLLOWINGEXAMPLESOFHOWTOAPPLYTHEAFOREMENTIONEDGUIDANCEINABILITYTOOBTAINEVIDENCEOFTHEOPERATINGEFFECTIVENESSOFCONTROLSATTHE5SERVICEORGANIZATIONWHENTHE
25、TRANSACTIONSOREVENTSSUBJECTTOTHEINTERNALCONTROLSATTHESERVICEORGANIZATIONAREMATERIALTOTHECOMPANYSFINANCIALSTATEMENTS,ANDMANAGEMENTISUNABLETOOBTAINEVIDENCEABOUTTHEIROPERATINGEFFECTIVENESS,THEAUDITORORDINARILYWOULDDETERMINETHATAMATERIALWEAKNESSEXISTSHOWEVER,FOREXAMPLE,IFTHESERVICINGCONTRACTWITHTHESERVI
26、CEORGANIZATIONWASEXECUTEDIN2001IE,WELLBEFORETHEEXISTENCEOFTHESOAANDMANAGEMENTALREADYHASNEGOTIATEDWITHTHESERVICEORGANIZATIONTOPROVIDEASUITABLETYPE2SAS70REPORTNEXTYEAR,THEAUDITORMIGHTDETERMINETHATMANAGEMENTHADFULFILLEDITSRESPONSIBILITIESUNDERAS2ACCORDINGLY,THEAUDITORMIGHTBEABLETOCOMPLETETHEAUDITOFINTE
27、RNALCONTROLOVERFINANCIALREPORTINGONTHEOTHERHAND,THEAUDITORORDINARILYWOULDDETERMINETHATMANAGEMENTHADNOTFULFILLEDITSRESPONSIBILITIESUNDERAS2INTHEFOLLOWINGCIRCUMSTANCES1IFMANAGEMENTRECENTLYRENEWEDITSCONTRACTWITHTHESERVICEORGANIZATIONBUTDIDNOTNEGOTIATEEITHERANAGREEMENTABOUTOBTAININGASUITABLETYPE2SAS70RE
28、PORTORPERMISSIONTOTESTCONTROLSATTHESERVICEORGANIZATIONOR2IFTHECONTRACTWITHTHESERVICEORGANIZATIONISLONGDATEDANDMANAGEMENTHASNOTATTEMPTEDTONEGOTIATETOOBTAINTHENECESSARYEVIDENCEOFOPERATINGEFFECTIVENESSOFCONTROLSACCORDINGLY,INTHESECIRCUMSTANCES,THEAUDITORWOULDBEREQUIREDTODISCLAIMANOPINIONANDWOULDNEEDTOE
29、VALUATEHISORHERADDITIONALRESPONSIBILITIESUNDERAUSECTION317ANDUNDERSECTION10AOFTHESECURITIESEXCHANGEACTOF1934CONSOLIDATIONOFVARIABLEINTERESTENTITIESTHESECALLOWSMANAGEMENTTOLIMITITSASSESSMENTOFINTERNALCONTROLOVERFINANCIALREPORTINGBYEXCLUDINGCERTAINENTITIESTHATARESUBJECTTOCONSOLIDATIONUNDERFASBINTERPRE
30、TATIONNO46,CONSOLIDATIONOFVARIABLEINTERESTENTITIESANINTERPRETATIONOFARBNO51FIN46FOREXAMPLE,MANAGEMENTISPERMITTEDTOEXCLUDEFROMTHESCOPEOFITSASSESSMENTTHECONTROLSOFANENTITYINEXISTENCEPRIORTODECEMBER15,2003,THATISCONSOLIDATEDPURSUANTTOFIN46,FORWHICHTHECOMPANYDOESNOTHAVETHERIGHTORAUTHORITYTOASSESSTHECONT
31、ROLSANDALSOLACKSTHEABILITYTOMAKETHATASSESSMENTINSUCHSITUATIONS,ACCORDINGTOAS2,THEAUDITORMAYLIMITTHEAUDITOFINTERNALCONTROLOVERFINANCIALREPORTINGINTHESAMEMANNERANDREPORTWITHOUTREFERENCETOTHESCOPE6LIMITATIONONTHEOTHERHAND,IFMANAGEMENTISUNABLETOASSESSTHECONTROLSOFANENTITYCONSOLIDATEDPURSUANTTOFIN46THATC
32、AMEINTOEXISTENCESUBSEQUENTTODECEMBER15,2003,THEAUDITORWOULDCONCLUDETHATACONTROLDEFICIENCYEXISTSACCORDINGLY,IFTHECONSOLIDATEDVARIABLEINTERESTENTITYISMATERIALTOTHECOMPANYSFINANCIALSTATEMENTS,THEAUDITORORDINARILYWOULDCONCLUDETHATTHISREPRESENTSAMATERIALWEAKNESSININTERNALCONTROLOVERFINANCIALREPORTINGALSO
33、,THEAUDITORNEEDSTODETERMINEWHETHERMANAGEMENTHASFULFILLEDITSRESPONSIBILITIESASDESCRIBEDINPARAGRAPH20OFAS2IFTHEAUDITORDETERMINESTHATMANAGEMENTHASNOTFULFILLEDITSRESPONSIBILITIES,THEAUDITORISREQUIREDTODISCLAIMANOPINIONALSO,TOTHEEXTENTTHATMANAGEMENTHASWILLFULLYDECIDEDNOTTOFULFILLITSRESPONSIBILITIES,THEAU
34、DITORMAYHAVEADDITIONALRESPONSIBILITIESUNDERAUSECTION317ANDUNDERSECTION10AOFTHESECURITIESEXCHANGEACTOF1934SERVICEORGANIZATIONSBYVIRTUEOFTHEREQUIREMENTINAS2FORTHEAUDITORTOPERFORMATLEASTONEWALKTHROUGHFOREACHMAJORCLASSOFTRANSACTIONS,IFASERVICEORGANIZATIONSSERVICESINVOLVETHEPROCESSINGOFAMAJORCLASSOFTRANS
35、ACTIONS,SHOULDTHEAUDITORPERFORMWALKTHROUGHSATTHESERVICEORGANIZATIONAS2REQUIRESTHEAUDITORTOPERFORMATLEASTONEWALKTHROUGHFOREACHMAJORCLASSOFTRANSACTIONSINAWALKTHROUGH,THEAUDITORTRACESALLTYPESOFCOMPANYTRANSACTIONSANDEVENTS1FROMORIGINATION2THROUGHTHECOMPANYSACCOUNTING,INFORMATION,ANDFINANCIALREPORTINGSYS
36、TEMAND3TOTHEIRINCLUSIONANDDISCLOSUREINTHECOMPANYSFINANCIALSTATEMENTSBECAUSEOFTHEIMPORTANCEOFWALKTHROUGHSANDTHEFACTTHATTHEYACCOMPLISHSEVERALOBJECTIVES,AS2SPECIFICALLYREQUIRESTHEAUDITORTOPERFORMWALKTHROUGHSINEACHANNUALAUDITOFINTERNALCONTROLOVERFINANCIALREPORTINGPERFORMTHEWALKTHROUGHSDIRECTLYHIMSELFORH
37、ERSELFIE,THEAUDITORISPRECLUDEDFROMDELEGATINGTHEPERFORMANCEOFWALKTHROUGHSTOOTHERS,EG,TOMANAGEMENTORTOTHEINTERNALAUDITORSANDPERFORMATLEASTONEWALKTHROUGHFOREACHMAJORCLASSOFTRANSACTIONSIFTHEPROCESSINGOFAMAJORCLASSOFTRANSACTIONSINVOLVESTHESERVICESOFASERVICE7ORGANIZATION,THEPCAOBSTAFFADVISESTHATAUDITORSWO
38、ULDNOTHAVETOPERFORMWALKTHROUGHSATTHESERVICEORGANIZATION,ASLONGASTHEYWEREABLETOOBTAINSUFFICIENTEVIDENCETOACHIEVETHEOBJECTIVESOFTHEWALKTHROUGHBYOTHERMEANS,FOREXAMPLETHROUGHASERVICEAUDITORSREPORTINEVALUATINGIFTHESERVICEAUDITORSREPORTPROVIDESEVIDENCESUFFICIENTTOACHIEVETHEOBJECTIVESOFAWALKTHROUGH,THEPCAO
39、BGUIDANCEINDICATESTHATAUDITORSSHOULDFOLLOWTHEDIRECTIONSINPARAGRAPHSB21TOB24OFAS2,WHICHINDICATETHEAUDITORMAYOBTAINEVIDENCEABOUTWHETHERCONTROLSTHATARERELEVANTTOMANAGEMENTSASSESSMENTANDTHEAUDITORSOPINIONAREOPERATINGEFFECTIVELYBYPERFORMINGPROCEDURES,SUCHASTHEFOLLOWINGPERFORMINGTESTSOFTHEUSERORGANIZATION
40、SCONTROLSOVERTHEACTIVITIESOFTHESERVICEORGANIZATIONEG,TESTINGTHEUSERORGANIZATIONSINDEPENDENTPERFORMANCEOFSELECTEDITEMSPROCESSEDBYTHESERVICEORGANIZATIONORTESTINGTHEUSERORGANIZATIONSRECONCILIATIONOFOUTPUTREPORTSWITHSOURCEDOCUMENTSPERFORMINGTESTSOFCONTROLSATTHESERVICEORGANIZATIONOBTAININGASERVICEAUDITOR
41、SREPORTONCONTROLSPLACEDINOPERATIONANDTESTSOFOPERATINGEFFECTIVENESS,ORAREPORTONTHEAPPLICATIONOFAGREEDUPONPROCEDURESTHATDESCRIBESRELEVANTTESTSOFCONTROLSIFASERVICEAUDITORSREPORTONCONTROLSPLACEDINOPERATIONANDTESTSOFOPERATINGEFFECTIVENESSISAVAILABLE,MANAGEMENTANDTHEAUDITORMAYEVALUATEWHETHERTHISREPORTPROV
42、IDESSUFFICIENTEVIDENCETOSUPPORTTHEASSESSMENTANDOPINION,RESPECTIVELYINEVALUATINGWHETHERSUCHASERVICEAUDITORSREPORTPROVIDESSUFFICIENTEVIDENCE,MANAGEMENTANDTHEAUDITORSHOULDCONSIDERTHEFOLLOWINGFACTORSTHETIMEPERIODCOVEREDBYTHETESTSOFCONTROLSANDITSRELATIONTOTHEDATEOFMANAGEMENTSASSESSMENTTHESCOPEOFTHEEXAMIN
43、ATIONANDAPPLICATIONSCOVERED,THECONTROLSTESTED,ANDTHEWAYINWHICHTESTEDCONTROLSRELATETOTHECOMPANYSCONTROLSANDTHERESULTSOFTHOSETESTSOFCONTROLSANDTHESERVICEAUDITORSOPINIONONTHEOPERATINGEFFECTIVENESSOFTHECONTROLSIFTHESERVICEAUDITORSREPORTONCONTROLSPLACEDINOPERATIONANDTESTSOFOPERATING8EFFECTIVENESSCONTAINS
44、AQUALIFICATIONTHATTHESTATEDCONTROLOBJECTIVESMIGHTBEACHIEVEDONLYIFTHECOMPANYAPPLIESCONTROLSCONTEMPLATEDINTHEDESIGNOFTHESYSTEMBYTHESERVICEORGANIZATION,THEAUDITORSHOULDEVALUATEWHETHERTHECOMPANYISAPPLYINGTHENECESSARYPROCEDURESFOREXAMPLE,COMPLETENESSOFPROCESSINGPAYROLLTRANSACTIONSMIGHTDEPENDONTHECOMPANYS
45、VALIDATIONTHATALLPAYROLLRECORDSSENTTOTHESERVICEORGANIZATIONWEREPROCESSEDBYCHECKINGACONTROLTOTALINDETERMININGWHETHERTHESERVICEAUDITORSREPORTPROVIDESSUFFICIENTEVIDENCETOSUPPORTMANAGEMENTSASSESSMENTANDTHEAUDITORSOPINION,MANAGEMENTANDTHEAUDITORSHOULDMAKEINQUIRIESCONCERNINGTHESERVICEAUDITORSREPUTATION,CO
46、MPETENCE,ANDINDEPENDENCETHEAUDITORSHOULDREFERTOAUSECTION543,PARTOFAUDITPERFORMEDBYOTHERINDEPENDENTAUDITORS,FORADDITIONALGUIDANCEIFTHECOMPANYAUDITORCONCLUDESTHATINFORMATIONISNOTAVAILABLETOOBTAINSUFFICIENTEVIDENCETOACHIEVETHEOBJECTIVESOFTHEWALKTHROUGH,HEORSHEMAY1CONSIDERCONTACTINGTHESERVICEORGANIZATIO
47、N,THROUGHTHEUSERORGANIZATION,TOOBTAINSPECIFICINFORMATIONORTOREQUESTTHATASERVICEAUDITORBEENGAGEDTOPERFORMTHEPROCEDURESTHATWILLPROVIDETHENECESSARYINFORMATIONOR2VISITTHESERVICEORGANIZATIONANDPERFORMTHENECESSARYPROCEDURESSOURCEJAMESEHUNTON,AUDITINGINTERNALCONTROLOVERFINANCIALREPORTINGUNIVERSITYOFHAWAIIA
48、THILODECEMBER2004121001079译文财务报告的内部控制上市公司会计监督委员会（PCAOB）审计准则第2号，内部审计对财务报告与审计财务报表的控制，解决了所需要的内部控制审计财务报告工作和相关的财务报表的审计。由于使用发行的AS2，审计师和其他各方提出的各种问题以及AS2对有关问题的影响。要回答2004年6月23日办事处的问题，PCAOB的总审计师关于AS2的执行情况对发出的问题作出了相应的答案和形成对有关的问题的指导意见。参照2004年9月30日和2004年10月15日指导意见，PCAOB的工作人员更新发布在6月以前的服务问题，在大家共同探讨和研究的情况下，得出相关的指导意
49、见，其中涉及到以下几个方面审计师的独立性；审计范围和程序测试，评价的缺陷；审计地点的问题；冒用他人的工作和服务机构。2004年10月6日在回答其他问题，PCAOB的工作人员继续更新了六月发布，继续执行提高内部控制对财务报告审计。2004年10月PCAOB更新后发布新的额外的解释和执行问题的指导意见、行动范围和程序的测试，评价的不足以及相关的服务机构。PCAOB的工作人员对内部控制存在的现状得出的相关答案代表着PCAOB工作人员对执行标准问题的指导意见。他们的目的是通过实施他们的提出的相关标准来指导审计人员更好地执行好审计工作，保持独立性。然而，他们认为他们仅代表PCAOB对内部审计的一点见解，并不是权威。测试的范围和程度内部控制是否对财务报告的范围，因为它涉及到根据法律遵守和执行AS2规定的情况下，在非盟第317条的情形包括更广泛的控制从而由客户端的引起非法行为是的。非盟第317条，非法的客户行为，规定了审计人员考虑那些对财务报表金额的确定可能会产生直接和重大影响的法律和法规。然而，AS215不使用“对财务报表金额的确定直接和重大影响。”一词，而是对AS2第15款规定，业务和法律、法规直接相关的在会计报表介绍中披露的要求涵盖了对财务报告的内部控制。这在AS215的规定包括（一）非盟第317条，“
