【正文】 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 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 pliance with this Act, the rules of the Board, professional standards, and the securities 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.委員會應(yīng)當：●　對編制審計報告的注冊會計師事務(wù)所進行備案登記；●　根據(jù)規(guī)則，建立和/或采納與編制審計報告相關(guān)的審計、質(zhì)量控制、職業(yè)道德、獨立性和其他標準；●　對備案登記的注冊會計師事務(wù)所的實施檢查；●　對備案登記的注冊會計師事務(wù)所及其從業(yè)人員進行調(diào)查和執(zhí)業(yè)操守聽證，如果證實必要，進行適當?shù)奶幜P；●　履行委員會認為必要的或適當?shù)哪軌虼偈箓浒傅怯浀淖詴嫀熓聞?wù)所及其從業(yè)人員建立較高的職業(yè)標準和審計服務(wù)質(zhì)量的職能，或者根據(jù)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(wù)所及其從業(yè)人員必須遵守本法案、委員會的規(guī)則、專業(yè)標準和相關(guān)的證券法規(guī)中與編制和發(fā)布審計報告有關(guān)的內(nèi)容，以及會計師的相應(yīng)的義務(wù)與責(zé)任；●　制訂預(yù)算，并對委員會及其成員進行管理。Sec. 102 Registration with the Board在委員會注冊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 report with respect 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(wù)所登記而編制或發(fā)布、或者參與編制或發(fā)布任何審計報告的人員，均屬違法。Sec. 103 Auditing, quality control, and independence standards and rules審計、質(zhì)量控制和獨立性準則和規(guī)則The Board shall include in the auditing standards that it adopts, requirements that each registered public 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。 and●　provide a concurring or second partner review and approval of such audit 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.監(jiān)管委員會應(yīng)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(wù)所做到：●　在編制審計工作底稿和其他與審計報告相關(guān)的信息時，提供充分的細節(jié)，來支持該報告的結(jié)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(wù)所登記的合格的人員，對該審計報告和簽發(fā)進行共同復(fù)核批準或由其他合伙人進行二次復(fù)核批準。The auditing standards shall also include requirements that each registered public accounting firm shall describe in each audit report the scope of the auditor39。39。s testing of the internal control structure and procedures of the issuer, required by section 404(b), and present (in such report or in a separate report):審計標準還應(yīng)當根據(jù)法案的404(b)節(jié)，要求備案登記的注冊會計師事務(wù)所在每一份審計報告中描述其進行的內(nèi)部控制結(jié)構(gòu)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 fairly reflect thetransactions and dispositions of the assets of the issuer。 and　2. provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted 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。 and●　a description, at a minimum, of material weaknesses in such internal controls, and of any material nonpliance found on the basis of such testing.●　審計人員在該測試中的發(fā)現(xiàn)；●　評價此類內(nèi)部控制結(jié)構(gòu)或程序是否：（1）保存了以合理的詳細程度準確和公允地反映了上市公司交易與資產(chǎn)處置的記錄；（2）合理地鑒證被審計公司的業(yè)務(wù)已經(jīng)被記載，以便根據(jù)公認會計準則編制財務(wù)報表，并且上市公司的收支狀況符合管理層和董事的授權(quán)；并且●　至少要描述在測試基礎(chǔ)上所發(fā)現(xiàn)的，此類內(nèi)部控制存在的重要缺陷，和重大的違規(guī)的情況。The auditing standards shall also include in the quality control standards that the Board adopts with 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?！瘛onsultation within such firm on accounting and auditing questions?！瘛upervision of audit work?！瘛iring, professional development, and advancement of personnel?！瘛he acceptance and continuation of engagements?！瘛nternal inspection。 and●　such other requirements as the Board may prescribe.在監(jiān)管委員會關(guān)于審計報告的發(fā)布的質(zhì)量控制標準中，還應(yīng)當包括對備案登記的注冊會計師事務(wù)所在以下方面的要求：●　監(jiān)督發(fā)布審計報告的報表簽發(fā)者的職業(yè)道德和獨立性；●　在事務(wù)所內(nèi)部對會計與審計問題進行咨詢；●　審計工作的指導(dǎo)；●　員工的雇傭、職業(yè)培訓(xùn)和升遷；●　業(yè)務(wù)的承攬和繼續(xù)；●　內(nèi)部檢查；●　監(jiān)管委員會指定的其他要求。Sec. 108 Accounting standards會計準則The SEC may recognize, as 39。39。generally accepted39。39。 for purposes of the securities laws, an