【正文】 irm?！瘛ppraisal or valuation services, fairness opinions, or contributioninkind reports。Beyond these prohibitions, a registered public accounting firm may engage in any nonauditing service (including tax services) for an audit client only if the such service is approved in advance by the client39。 (2) such services were not recognized by the issuer at the time of the engagement to be nonaudit services。 and●　other material written munications between the auditor and management of the issuer (. management letter or schedule of unadjusted differences).要求備案登記的注冊會計師事務(wù)所及時向其審計客戶報告審計情況。An audit mittee, in its capacity as a mittee of the board of directors, shall be directly responsible for the appointment, pensation, and oversight of the work of any registered public accounting firm employed by that issuer (including resolution of disagreements between management and the auditor regarding financial reporting) for the purpose of preparing or issuing an audit report or related work. The registered public accounting firm shall report directly to the audit mittee.審計委員會因其是由董事會成員組成的委員會，應(yīng)當(dāng)直接負(fù)責(zé)為上市公司指定、償付和監(jiān)督備案登記的注冊會計師事務(wù)所的編制、發(fā)布審計報告和其他相關(guān)工作。independent,39。每一個審計委員會都有權(quán)聘用獨立律師或其他顧問。s knowledge, the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as of, and for, the periods presented in the report。39。s internal controls。該審核應(yīng)當(dāng)依據(jù)監(jiān)管委員會頒布或采用的審核業(yè)務(wù)標(biāo)準(zhǔn)。 and (2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.With respect to the internal control assessment required by this section, each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. Such attestation shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.要求證券交易委員會制訂規(guī)則，規(guī)定按照1934年證券交易法第13（a）或15（d）段的規(guī)定呈報的每一份年度報告，必須包括一份內(nèi)部控制報告，它應(yīng)當(dāng)：（1）寫明公司管理層建立和維護一套充分的內(nèi)部控制結(jié)構(gòu)和程序的責(zé)任；和（2）包括一份上市公司最近財政年度末的，對財務(wù)報告的內(nèi)部控制結(jié)構(gòu)和程序的有效性的評價。 and (B) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer39。 and (D) have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date。據(jù)該官員所知，報告中不存在對重要事項的任何不真實陳述，或遺漏了對必要的重要事項的陳述，從而保證該陳述不會誤導(dǎo)讀者；●　based on such officer39。獨立是指其不應(yīng)當(dāng)：（1）接受上市公司的任何咨詢、顧問或其他報酬；或（2）是上市公司或其下屬機構(gòu)的關(guān)聯(lián)人員（除非獲得證券交易委員會的豁免）。 To be considered 39。39。Sec. 204 Auditor reports to audit mittees審計師向?qū)徲嬑瘑T會報告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。39。 and●　any other service that the Board determines, by regulation, impermissible.規(guī)定備案登記的注冊會計師事務(wù)所同時提供審計服務(wù)或非審計服務(wù)屬于違法。TITLE IIAUDITOR 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(zhí)業(yè)范圍之外的服務(wù)Makes it unlawful for a registered public accounting firm to contemporaneously perform both audit and nonaudit services. The prohibited nonaudit services include the following:●　bookkeeping or other services related to the accounting records or financial statements of the audit client。39。●　supervision of audit work。39。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(nèi)沒有從事注冊會計師工作。 and (B) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and petency standards, and independence standards that the Board or SEC determines (1) relate to the preparation or issuance of audit reports for issuers。39。Audit report39?！瘛?9。 來源：CIA研究中心　THE SARBANESOXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002年《薩班斯－奧克斯利法案》與內(nèi)部審計師相關(guān)的關(guān)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：●　39。39。 and (B) in which a public accounting firm either: (1) sets forth the opinion of that firm regarding a financial statement, report, or other document。39。 administrative provisions組建、管理條款The Public Company Accounting Oversight Board (The Board) is established as an independent (nonfederal) nonprofit corporation. It shall oversee the audit of public panies that are subject 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 panies the securities