1、本科毕业论文（设计）外文翻译外文题目FINALRULEMANAGEMENTSREPORTONINTERNALCONTROLOVERFINANCIALREPORTINGANDCERTIFICATIONOFDISCLOSUREINEXCHANGEACTPERIODICREPORTS外文出处USSECURITIESANDEXCHANGECOMMISSION外文作者USSECURITIESANDEXCHANGECOMMISSION1原文FINALRULEMANAGEMENTSREPORTONINTERNALCONTROLOVERFINANCIALREPORTINGANDCERTIFICATIONOFD
2、ISCLOSUREINEXCHANGEACTPERIODICREPORTSIIDISCUSSIONOFAMENDMENTSIMPLEMENTINGSECTION404ADEFINITIONOFINTERNALCONTROL1PROPOSEDRULETHEPROPOSEDRULESWOULDHAVEDEFINEDTHETERM“INTERNALCONTROLSANDPROCEDURESFORFINANCIALREPORTING“TOMEANCONTROLSTHATPERTAINTOTHEPREPARATIONOFFINANCIALSTATEMENTSFOREXTERNALPURPOSESTHAT
3、AREFAIRLYPRESENTEDINCONFORMITYWITHGENERALLYACCEPTEDACCOUNTINGPRINCIPLESASADDRESSEDBYTHECODIFICATIONOFSTATEMENTSONAUDITINGSTANDARDS319ORANYSUPERSEDINGDEFINITIONOROTHERLITERATURETHATISISSUEDORADOPTEDBYTHEPUBLICCOMPANYACCOUNTINGOVERSIGHTBOARDASNOTEDINTHEPROPOSINGRELEASE,THEREHASBEENSOMECONFUSIONOVERTHE
4、EXACTMEANINGANDSCOPEOFTHETERM“INTERNALCONTROL,“BECAUSETHEDEFINITIONOFTHETERMHASEVOLVEDOVERTIMEHISTORICALLY,THETERM“INTERNALCONTROL“WASAPPLIEDALMOSTEXCLUSIVELYWITHINTHEACCOUNTINGPROFESSIONASTHEAUDITINGOFFINANCIALSTATEMENTSEVOLVEDFROMAPROCESSOFDETAILEDTESTINGOFTRANSACTIONSANDACCOUNTBALANCESTOWARDSAPRO
5、CESSOFSAMPLINGANDTESTING,GREATERCONSIDERATIONOFACOMPANYSINTERNALCONTROLSBECAMENECESSARYINPLANNINGANAUDITIFANINTERNALCONTROLCOMPONENTHADBEENADEQUATELYDESIGNED,THENTHEAUDITORCOULDLIMITFURTHERCONSIDERATIONOFTHATCONTROLTOPROCEDURESTODETERMINEWHETHERTHECONTROLHADBEENPLACEDINOPERATIONACCORDINGLY,THEAUDITO
6、RCOULDRELYONTHECONTROLTOSERVEASABASISTOREDUCETHEAMOUNT,TIMINGOREXTENTOFSUBSTANTIVETESTINGTHEEXECUTIONOFANAUDITCONVERSELY,IFANAUDITORDETERMINEDTHATANINTERNALCONTROLCOMPONENTWAS2INADEQUATEINITSDESIGNOROPERATION,THENTHEAUDITORCOULDNOTRELYUPONTHATCONTROLINTHISINSTANCE,THEAUDITORWOULDCONDUCTTESTSOFTRANSA
7、CTIONSANDPERFORMADDITIONALANALYSESINORDERTOACCUMULATESUFFICIENT,COMPETENTAUDITEVIDENCETOSUPPORTITSOPINIONONTHEFINANCIALSTATEMENTSFROMTHEOUTSET,ITWASRECOGNIZEDTHATINTERNALCONTROLISABROADCONCEPTTHATEXTENDSBEYONDTHEACCOUNTINGFUNCTIONSOFACOMPANYEARLYATTEMPTSTODEFINETHETERMFOCUSEDPRIMARILYONCLARIFYINGTHE
8、PORTIONOFACOMPANYSINTERNALCONTROLTHATANAUDITORSHOULDCONSIDERWHENPLANNINGANDPERFORMINGANAUDITOFACOMPANYSFINANCIALSTATEMENTSHOWEVER,THISDIDNOTIMPROVETHELEVELOFUNDERSTANDINGOFTHETERM,NORSATISFACTORILYPROVIDETHEGUIDANCESOUGHTBYAUDITORSSUCCESSIVEDEFINITIONSANDFORMALSTUDIESOFTHECONCEPTOFINTERNALCONTROLFOL
9、LOWEDIN1977,BASEDONRECOMMENDATIONSOFTHECOMMISSION,CONGRESSENACTEDTHEFOREIGNCORRUPTPRACTICESACT“FCPA“THEFCPACODIFIEDTHEACCOUNTINGCONTROLPROVISIONSCONTAINEDINSTATEMENTOFAUDITINGSTANDARDSNO1CODIFIEDASAU320INTHECODIFICATIONOFSTATEMENTSONAUDITINGSTANDARDSUNDERTHEFCPA,COMPANIESTHATHAVEACLASSOFSECURITIESRE
10、GISTEREDUNDERSECTION12OFTHEEXCHANGEACT,ORTHATAREREQUIREDTOFILEREPORTSUNDERSECTION15DOFTHEEXCHANGEACT,AREREQUIREDTODEVISEANDMAINTAINASYSTEMOFINTERNALACCOUNTINGCONTROLSSUFFICIENTTOPROVIDEREASONABLEASSURANCESTHATTRANSACTIONSAREEXECUTEDINACCORDANCEWITHMANAGEMENTSGENERALORSPECIFICAUTHORIZATIONTRANSACTION
11、SARERECORDEDASNECESSARY1TOPERMITPREPARATIONOFFINANCIALSTATEMENTSINCONFORMITYWITHGENERALLYACCEPTEDACCOUNTINGPRINCIPLESORANYOTHERCRITERIAAPPLICABLETOSUCHSTATEMENTS,AND2TOMAINTAINACCOUNTABILITYFORASSETSACCESSTOASSETSISPERMITTEDONLYINACCORDANCEWITHMANAGEMENTSGENERALORSPECIFICAUTHORIZATIONANDTHERECORDEDA
12、CCOUNTABILITYFORASSETSISCOMPAREDWITHTHEEXISTINGASSETSATREASONABLEINTERVALSANDAPPROPRIATEACTIONISTAKENWITHRESPECTTOANYDIFFERENCES3IN1985,APRIVATESECTORINITIATIVEKNOWNASTHENATIONALCOMMISSIONONFRAUDULENTFINANCIALREPORTING,ALSOKNOWNASTHETREADWAYCOMMISSION,WASFORMEDTOSTUDYTHEFINANCIALREPORTINGSYSTEMINTHE
13、UNITEDSTATESIN1987,THETREADWAYCOMMISSIONISSUEDAREPORTRECOMMENDINGTHATITSSPONSORINGORGANIZATIONSWORKTOGETHERTOINTEGRATETHEVARIOUSINTERNALCONTROLCONCEPTSANDDEFINITIONSANDTODEVELOPACOMMONREFERENCEPOINTINRESPONSE,THECOMMITTEEOFSPONSORINGORGANIZATIONSOFTHETREADWAYCOMMISSION“COSO“UNDERTOOKANEXTENSIVESTUDY
14、OFINTERNALCONTROLTOESTABLISHACOMMONDEFINITIONTHATWOULDSERVETHENEEDSOFCOMPANIES,INDEPENDENTPUBLICACCOUNTANTS,LEGISLATORSANDREGULATORYAGENCIES,ANDTOPROVIDEABROADFRAMEWORKOFCRITERIAAGAINSTWHICHCOMPANIESCOULDEVALUATETHEEFFECTIVENESSOFTHEIRINTERNALCONTROLSYSTEMSIN1992,COSOPUBLISHEDITSINTERNALCONTROLINTEG
15、RATEDFRAMEWORKTHECOSOFRAMEWORKDEFINEDINTERNALCONTROLAS“APROCESS,EFFECTEDBYANENTITYSBOARDOFDIRECTORS,MANAGEMENTANDOTHERPERSONNEL,DESIGNEDTOPROVIDEREASONABLEASSURANCEREGARDINGTHEACHIEVEMENTOFOBJECTIVES“INTHREECATEGORIESEFFECTIVENESSANDEFFICIENCYOFOPERATIONSRELIABILITYOFFINANCIALREPORTINGANDCOMPLIANCEW
16、ITHAPPLICABLELAWSANDREGULATIONSCOSOFURTHERSTATEDTHATINTERNALCONTROLCONSISTSOFTHECONTROLENVIRONMENT,RISKASSESSMENT,CONTROLACTIVITIES,INFORMATIONANDCOMMUNICATION,ANDMONITORINGTHESCOPEOFINTERNALCONTROLTHEREFOREEXTENDSTOPOLICIES,PLANS,PROCEDURES,PROCESSES,SYSTEMS,ACTIVITIES,FUNCTIONS,PROJECTS,INITIATIVE
17、S,ANDENDEAVORSOFALLTYPESATALLLEVELSOFACOMPANYIN1995,THEAICPAINCORPORATEDTHEDEFINITIONOFINTERNALCONTROLSETFORTHINTHECOSOREPORTINSTATEMENTONAUDITINGSTANDARDSNO78CODIFIEDASAU319INTHECODIFICATIONOFSTATEMENTSONAUDITINGSTANDARDSALTHOUGHWERECOGNIZEDTHATTHEAU319DEFINITIONWASDERIVEDFROMTHECOSODEFINITION,OURP
18、ROPOSALREFERREDTOAU319BECAUSEWETHOUGHTTHATTHEFORMERCONSTITUTEDAMOREFORMALANDWIDELYACCESSIBLEVERSIONOFTHEDEFINITIONTHANTHELATTER2COMMENTSONTHEPROPOSAL4WERECEIVEDCOMMENTSFROM25COMMENTERSONTHEPROPOSEDDEFINITIONOF“INTERNALCONTROLANDPROCEDURESFORFINANCIALREPORTING“ELEVENCOMMENTERSSTATEDTHATTHEPROPOSEDDEF
19、INITIONOFINTERNALCONTROLWASAPPROPRIATEORGENERALLYAGREEDWITHTHEPROPOSALTWOOFTHESENOTEDTHATTHEDEFINITIONINAU319HADBEENADOPTEDBYTHEBANKREGULATORYAGENCIESFORUSEBYBANKINGINSTITUTIONSFOURTEENOFTHE25COMMENTERSOPPOSEDTHEPROPOSEDDEFINITIONTWOOFTHESEASSERTEDTHATTHEPROPOSEDDEFINITIONWASTOOCOMPLEXANDWOULDNOTRES
20、OLVETHECONFUSIONTHATEXISTEDOVERTHEMEANINGORSCOPEOFTHETERMSEVERALOFTHECOMMENTERSTHATWEREOPPOSEDTOTHEPROPOSEDDEFINITIONTHOUGHTTHATWESHOULDREFERTOCOSOFORTHEDEFINITIONOFINTERNALCONTROL,RATHERTHANAU319SOMEOFTHESECOMMENTERSNOTEDTHATTHEOBJECTIVEOFAU319ISTOPROVIDEGUIDANCETOAUDITORSREGARDINGTHEIRCONSIDERATIO
21、NOFINTERNALCONTROLINPLANNINGANDPERFORMINGANAUDITOFFINANCIALSTATEMENTSTHECOMMONCONCERNOFTHESECOMMENTERSWASTHATAU319DOESNOTPROVIDEANYMEASUREORSTANDARDBYWHICHACOMPANYSMANAGEMENTCANDETERMINETHATINTERNALCONTROLISEFFECTIVE,NORDOESITDEFINEWHATCONSTITUTESEFFECTIVEINTERNALCONTROLONECOMMENTERBELIEVEDTHATABSEN
22、TSUCHEVALUATIVECRITERIAORDEFINITIONOFEFFECTIVENESS,THEPROPOSEDRULESCOULDNOTBEIMPLEMENTEDEFFECTIVELYINADDITION,SEVERALOFTHECOMMENTERSOPPOSEDTOTHEPROPOSEDDEFINITIONSUGGESTEDTHATWEUSETHETERM“INTERNALCONTROLOVERFINANCIALREPORTING“RATHERTHANTHETERM“INTERNALCONTROLSANDPROCEDURESFORFINANCIALREPORTING,“ONTH
23、EGROUNDTHATTHEFORMERISMORECONSISTENTWITHTHETERMINOLOGYCURRENTLYUSEDWITHINTHEAUDITINGLITERATUREAFEWOFTHECOMMENTERSURGEDUSTOADOPTACONSIDERABLYBROADERDEFINITIONOFINTERNALCONTROLTHATWOULDFOCUSNOTONLYONINTERNALCONTROLOVERFINANCIALREPORTING,BUTALSOONINTERNALCONTROLOBJECTIVESASSOCIATEDWITHENTERPRISERISKMAN
24、AGEMENTANDCORPORATEGOVERNANCEWHILEWEAGREETHATTHESEAREIMPORTANTOBJECTIVES,THEDEFINITIONTHATWEAREADOPTINGRETAINSAFOCUSONFINANCIALREPORTING,CONSISTENTWITHOURPOSITIONARTICULATEDINTHEPROPOSINGRELEASEWEARENOTADOPTINGAMOREEXPANSIVEDEFINITIONOFINTERNALCONTROLFORAVARIETYOFREASONSMOSTIMPORTANT,WEBELIEVETHATSE
25、CTION404FOCUSESONTHEELEMENTOFINTERNALCONTROLTHATRELATESTO5FINANCIALREPORTINGINADDITION,MANYCOMMENTERSINDICATEDTHATEVENTHEMORELIMITEDDEFINITIONRELATEDTOFINANCIALREPORTINGTHATWEPROPOSEDWILLIMPOSESUBSTANTIALREPORTINGANDCOSTBURDENSONCOMPANIESFINALLY,INDEPENDENTACCOUNTANTSTRADITIONALLYHAVENOTBEENRESPONSI
26、BLEFORREVIEWINGANDTESTING,ORATTESTINGTOANASSESSMENTBYMANAGEMENTOF,INTERNALCONTROLSTHATAREOUTSIDETHEBOUNDARYOFFINANCIALREPORTING3FINALRULESAFTERCONSIDERATIONOFTHECOMMENTS,WEHAVEDECIDEDTOMAKESEVERALMODIFICATIONSTOTHEPROPOSEDAMENDMENTSWEAGREETHATWESHOULDUSETHETERM“INTERNALCONTROLOVERFINANCIALREPORTING“
27、INOURAMENDMENTSTOIMPLEMENTSECTION404,ASWELLASOURREVISIONSTOTHESECTION302CERTIFICATIONREQUIREMENTSANDFORMSOFCERTIFICATIONRAPIDLYCHANGINGTERMINOLOGYHASBEENONEOBSTACLEINTHEDEVELOPMENTOFANACCEPTEDUNDERSTANDINGOFINTERNALCONTROLTHETERM“INTERNALCONTROLOVERFINANCIALREPORTING“ISTHEPREDOMINANTTERMUSEDBYCOMPAN
28、IESANDAUDITORSANDBESTENCOMPASSESTHEOBJECTIVESOFTHESARBANESOXLEYACTINADDITION,BYUSINGTHISTERM,WEAVOIDHAVINGTOFAMILIARIZEINVESTORS,COMPANIESANDAUDITORSWITHNEWTERMINOLOGY,WHICHSHOULDLESSENANYCONFUSIONTHATMAYEXISTABOUTTHEMEANINGANDSCOPEOFINTERNALCONTROLTHEFINALRULESDEFINE“INTERNALCONTROLOVERFINANCIALREP
29、ORTING“ASAPROCESSDESIGNEDBY,ORUNDERTHESUPERVISIONOF,THEREGISTRANTSPRINCIPALEXECUTIVEANDPRINCIPALFINANCIALOFFICERS,ORPERSONSPERFORMINGSIMILARFUNCTIONS,ANDEFFECTEDBYTHEREGISTRANTSBOARDOFDIRECTORS,MANAGEMENTANDOTHERPERSONNEL,TOPROVIDEREASONABLEASSURANCEREGARDINGTHERELIABILITYOFFINANCIALREPORTINGANDTHEP
30、REPARATIONOFFINANCIALSTATEMENTSFOREXTERNALPURPOSESINACCORDANCEWITHGENERALLYACCEPTEDACCOUNTINGPRINCIPLESANDINCLUDESTHOSEPOLICIESANDPROCEDURESTHAT1PERTAINTOTHEMAINTENANCEOFRECORDSTHATINREASONABLEDETAILACCURATELYANDFAIRLYREFLECTTHETRANSACTIONSANDDISPOSITIONSOFTHEASSETSOFTHEREGISTRANT62PROVIDEREASONABLE
31、ASSURANCETHATTRANSACTIONSARERECORDEDASNECESSARYTOPERMITPREPARATIONOFFINANCIALSTATEMENTSINACCORDANCEWITHGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,ANDTHATRECEIPTSANDEXPENDITURESOFTHEREGISTRANTAREBEINGMADEONLYINACCORDANCEWITHAUTHORIZATIONSOFMANAGEMENTANDDIRECTORSOFTHEREGISTRANTAND3PROVIDEREASONABLEASSURANC
32、EREGARDINGPREVENTIONORTIMELYDETECTIONOFUNAUTHORIZEDACQUISITION,USEORDISPOSITIONOFTHEREGISTRANTSASSETSTHATCOULDHAVEAMATERIALEFFECTONTHEFINANCIALSTATEMENTSWERECOGNIZETHATOURDEFINITIONOFTHETERM“INTERNALCONTROLOVERFINANCIALREPORTING“REFLECTEDINTHEFINALRULESENCOMPASSESTHESUBSETOFINTERNALCONTROLSADDRESSED
33、论述INTHECOSOREPORTTHATPERTAINSTOFINANCIALREPORTINGOBJECTIVESOURDEFINITIONDOESNOTENCOMPASSTHEELEMENTSOFTHECOSOREPORTDEFINITIONTHATRELATETOEFFECTIVENESSANDEFFICIENCYOFACOMPANYSOPERATIONSANDACOMPANYSCOMPLIANCEWITHAPPLICABLELAWSANDREGULATIONS,WITHTHEEXCEPTIONOFCOMPLIANCEWITHTHEAPPLICABLELAWSANDREGULATION
34、SDIRECTLYRELATEDTOTHEPREPARATIONOFFINANCIALSTATEMENTS,SUCHASTHECOMMISSIONSFINANCIALREPORTINGREQUIREMENTSOURDEFINITIONISCONSISTENTWITHTHEDESCRIPTIONOFINTERNALACCOUNTINGCONTROLSINEXCHANGEACTSECTION13B2BFOLLOWINGTHEGENERALLANGUAGEDEFININGINTERNALCONTROLOVERFINANCIALREPORTING,CLAUSES1AND2INCLUDETHEINTER
35、NALCONTROLMATTERSDESCRIBEDINSECTION103OFTHESARBANESOXLEYACTTHATTHECOMPANYSREGISTEREDPUBLICACCOUNTINGFIRMISREQUIREDTOEVALUATEINITSAUDITORATTESTATIONREPORTTHISLANGUAGEISINCLUDEDTOMAKECLEARTHATTHEASSESSMENTOFMANAGEMENTINITSINTERNALCONTROLREPORTASTOWHICHTHECOMPANYSREGISTEREDPUBLICACCOUNTINGFIRMWILLBEREQ
36、UIREDTOATTESTANDREPORTSPECIFICALLYCOVERSTHEMATTERSREFERENCEDINSECTION103AFEWCOMMENTERSBELIEVEDTHATITWOULDCAUSECONFUSIONIFTHEDEFINITIONOFINTERNALCONTROLDIDNOTACKNOWLEDGETHEOBJECTIVESSETFORTHINSECTION103OFTHESARBANESOXLEYACTASDISCUSSEDINSECTIONIIGBELOW,THEPCAOBISRESPONSIBLEFORESTABLISHINGTHESECTION103
37、STANDARDS7OURDEFINITIONALSOINCLUDES,INCLAUSE3,EXPLICITREFERENCETOASSURANCESREGARDINGUSEORDISPOSITIONOFTHECOMPANYSASSETSTHISPROVISIONISSPECIFICALLYINCLUDEDTOMAKECLEARTHAT,FORPURPOSESOFOURDEFINITION,THESAFEGUARDINGOFASSETSISONEOFTHEELEMENTSOFINTERNALCONTROLOVERFINANCIALREPORTINGANDITADDRESSESTHESUPPLE
38、MENTATIONOFTHECOSOFRAMEWORKAFTERITWASORIGINALLYPROMULGATEDINTHEABSENCEOFOURCHANGETOTHEDEFINITION,THEDETERMINATIONOFWHETHERCONTROLREGARDINGTHESAFEGUARDINGOFASSETSFALLSWITHINACOMPANYSINTERNALCONTROLOVERFINANCIALREPORTINGCURRENTLYCOULDBESUBJECTTOVARYINGINTERPRETATIONSAFEGUARDINGOFASSETSHADBEENAPRIMARYO
39、BJECTIVEOFINTERNALACCOUNTINGCONTROLINSASNO1IN1988,THEASBISSUEDSTATEMENTOFAUDITINGSTANDARDSNO55CODIFIEDASAU319INTHECODIFICATIONOFSTATEMENTSONAUDITINGSTANDARDS,WHICHREPLACEDAU320SASNO55REVISEDTHEDEFINITIONOF“INTERNALCONTROL“ANDEXPANDEDAUDITORSRESPONSIBILITIESFORCONSIDERINGINTERNALCONTROLINAFINANCIALST
40、ATEMENTAUDITTHEPRIORCLASSIFICATIONOFINTERNALCONTROLINTOTHETWOCATEGORIESOF“INTERNALACCOUNTINGCONTROL“AND“ADMINISTRATIVECONTROL“WASREPLACEDWITHTHESINGLETERM“INTERNALCONTROLSTRUCTURE,“WHICHCONSISTEDOFTHREEINTERRELATEDCOMPONENTSCONTROLENVIRONMENT,THEACCOUNTINGSYSTEMANDCONTROLPROCEDURESUNDERTHISNEWDEFINI
41、TION,THESAFEGUARDINGOFASSETSWASNOLONGERAPRIMARYOBJECTIVE,BUTASUBSETOFTHECONTROLPROCEDURESCOMPONENTTHECOSOREPORTFOLLOWEDTHISSHIFTINTHEITERATIONOFSAFEGUARDINGOFASSETSTHECOSOREPORTSTATESTHATOPERATIONSOBJECTIVES“PERTAINTOEFFECTIVENESSANDEFFICIENCYOFTHEENTITYSOPERATIONS,INCLUDINGPERFORMANCEANDPROFITABILI
42、TYGOALSANDSAFEGUARDINGRESOURCESAGAINSTLOSS“HOWEVER,THEREPORTALSOCLARIFIESTHATSAFEGUARDINGOFASSETSCANFALLWITHINOTHERCATEGORIESOFINTERNALCONTROLIN1994,COSOPUBLISHEDANADDENDUMTOTHEREPORTINGTOEXTERNALPARTIESVOLUMEOFTHECOSOREPORTTHEADDENDUMWASISSUEDINRESPONSETOACONCERNEXPRESSEDBYSOMEPARTIES,INCLUDINGTHEU
43、SGENERALACCOUNTINGOFFICE,THATTHEMANAGEMENTREPORTSCONTEMPLATEDBYTHECOSOREPORTDIDNOTADEQUATELYADDRESSCONTROLSRELATINGTOSAFEGUARDINGOFASSETSANDTHEREFOREWOULDNOTFULLYRESPONDTOTHEREQUIREMENTSOFTHEFCPAINTHEADDENDUM,COSOCONCLUDEDTHATWHILEITBELIEVED8ITSDEFINITIONOFINTERNALCONTROLINITS1992REPORTREMAINEDAPPRO
44、PRIATE,ITRECOGNIZEDTHATTHEFCPAENCOMPASSESCERTAINCONTROLSRELATEDTOSAFEGUARDINGOFASSETSANDTHATTHEREISAREASONABLEEXPECTATIONONTHEPARTOFSOMEREADERSOFMANAGEMENTSINTERNALCONTROLREPORTSTHATTHEREPORTSWILLCOVERSUCHCONTROLSTHEADDENDUMTHEREFORESETSFORTHTHEFOLLOWINGDEFINITIONOFTHETERM“INTERNALCONTROLOVERSAFEGUA
45、RDINGOFASSETSAGAINSTUNAUTHORIZEDACQUISITION,USEORDISPOSITION“INTERNALCONTROLOVERSAFEGUARDINGOFASSETSAGAINSTUNAUTHORIZEDACQUISITION,USEORDISPOSITIONISAPROCESS,EFFECTEDBYANENTITYSBOARDOFDIRECTORS,MANAGEMENTANDOTHERPERSONNEL,DESIGNEDTOPROVIDEREASONABLEASSURANCEREGARDINGPREVENTIONORTIMELYDETECTIONOFUNAU
46、THORIZEDACQUISITION,USEORDISPOSITIONOFTHEENTITYSASSETSTHATCOULDHAVEAMATERIALEFFECTONTHEFINANCIALSTATEMENTSASINDICATEDABOVE,TOACHIEVETHEDESIREDRESULTANDTOPROVIDECONSISTENCYWITHCOSOS1994ADDENDUM,WEHAVEINCORPORATEDTHISDEFINITIONINTOOURDEFINITIONOF“INTERNALCONTROLOVERFINANCIALREPORTING“WEAREPERSUADEDTHA
47、TTHISISAPPROPRIATEGIVENTHEFACTTHATOURDEFINITIONWILLBEUSEDFORPURPOSESOFPUBLICMANAGEMENTREPORTING,ANDTHATTHECOMPANIESTHATWILLBESUBJECTTOTHESECTION404REQUIREMENTSALSOARESUBJECTTOTHEFCPAREQUIREMENTSSO,UNDERTHEFINALRULES,SAFEGUARDINGOFASSETSASPROVIDEDISSPECIFICALLYINCLUDEDINOURDEFINITIONOF“INTERNALCONTRO
48、LOVERFINANCIALREPORTING“SOURCEUSSECURITIESANDEXCHANGECOMMISSION9译文最终规则管理层对财务报告内部控制的报告和证券交易法定期报告披露的鉴证讨论实施修订404条款（一）内部控制定义1、提议的规则提议的规则对“财务报告内部控制程序”这一术语进行明确的定义，内部控制是为财务报告的可靠性和满足外部使用的财务报表按国际审计准则AU319节财务报表的编制或者根据美国公众公司会计监督委员会出版的相关文献编制符合公认会计原则，提供合理保证的控制程序。正如公布的提议，对“内部控制”的准确定义和范围界定仍然存在容易混淆的地方，这是因为这一术语随着时间的
49、推移一直在演化着。历史上，“内部控制”主要专门用于会计领域。正是财务报表审计从列报认定的细节测试到与抽样测试相结合的发展，在计划审计中很有必要考虑公司内部控制情况。如果内部控制组成部分已经被充分地设计，那么审计人员可以通过限定进一步考虑内部控制程序的范围来决定内部控制是否已经得到实施。因此，审计人员在执行财务报表审计过程中，可以利用所取得的内部控制评价的证据减少实质性测试的属性、时间和程度。反之，如果审计人员发现内部控制组成部分没有被设计和实施，那么审计人员就不能依赖这个内部控制。在这种情况下，审计人员应当为财务报表执行实质性测试和实施进一步分析程序来获取充分有效的审计证据。“内部控制”从一出现就被认为是由于公司会计功能的扩大而产生的广泛的概念。早期尝试给内部控制的定义主要关注于在财务报表审计计划阶段和执行过程中的内部控制。然而，这既不能提高对“内部控制”的理解水平，也不能为审计人员提供充分的指引。相继的内部控制概念的定义和规范的研究会继续深化。1977年，根据委员会的提议，美国国会通过了一项立法反国外贿赂法（FCPA）。该项法案引用了审计准则公告第1号中关于内部控制的定义。根据FCPA规定，有根据证券交易法第12条登记的公司，或根据第15条（D）需要10提交的文件报告，都需要制定和维持内部会计控制制度足以提供
