【正文】 ys after the date of enactment, the SEC shall issue rules directing the national securities exchanges and national securities associations to prohibit the listing of any security for any issuer that doesn39。 and (2) any independent counsel or advisor retained by the audit mittee.審計(jì)委員會(huì)的每一個(gè)成員均應(yīng)是上市公司董事會(huì)成員，或者應(yīng)當(dāng)獨(dú)立。s internal controls as of a date within 90 days prior to the report。 TITLE IVENHANCED FINANCIAL DISCLOSURES第四部分　被加強(qiáng)了的財(cái)務(wù)披露Sec. 404 Management assessment of internal controls管理層對(duì)內(nèi)部控制的評(píng)價(jià)Requires the SEC to prescribe rules requiring each annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 to contain an internal control report, which shall: (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting。 and簽署官員們向上市公司審計(jì)師和董事會(huì)的審計(jì)委員會(huì)（或履行相同職能的人員）披露了：（A）內(nèi)部控制的設(shè)計(jì)和運(yùn)作中的所有重大缺陷，這些缺陷可能影響上市公司記錄、處理、總結(jié)和報(bào)告財(cái)務(wù)數(shù)據(jù)的能力，并且已經(jīng)為審計(jì)師指明了所有重要的內(nèi)部控制弱點(diǎn)；和（B）涉及上市公司管理層或其他在內(nèi)部控制系統(tǒng)中具有重大作用的人員的任何欺詐行為，無(wú)論該欺詐行為嚴(yán)重與否；并且●　the signing officers have indicated in the report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.簽署官員們已在報(bào)告中指明，在內(nèi)部控制評(píng)估結(jié)束之后，內(nèi)部控制系統(tǒng)或其他對(duì)內(nèi)部控制具有重大影響的因素是否發(fā)生了重大變化，包括對(duì)重大缺陷或重要弱點(diǎn)進(jìn)行的任何改正。據(jù)該官員所知，報(bào)告中包括的財(cái)務(wù)報(bào)表和其他財(cái)務(wù)信息，在所有重要方面公允地反映了上市公司在報(bào)告期內(nèi)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果；●　the signing officers: (A) are responsible for establishing and maintaining internal controls。39。這些報(bào)告應(yīng)當(dāng)包括：●　使用的所有重要的會(huì)計(jì)政策和方法；●　與上市公司管理層討論過(guò)的公認(rèn)會(huì)計(jì)準(zhǔn)則允許的所有財(cái)務(wù)信息處理辦法，這些披露和處理辦法對(duì)會(huì)計(jì)報(bào)表的影響，以及審計(jì)師選擇的辦法；●　審計(jì)師與管理層之間的其他重要的書(shū)信函電往來(lái)（例如管理人員的信件或未調(diào)整差異的表格）。39。 is funded as provided in section 109 of this Act?！瘛n 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。 administrative provisions組建、管理?xiàng)l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 of which are sold to, and held by and for, public investors.上市公司會(huì)計(jì)監(jiān)管委員會(huì)（簡(jiǎn)稱(chēng)委員會(huì)）是獨(dú)立的（非聯(lián)邦的）非盈利性社團(tuán)法人。 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。 來(lái)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(jì)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(duì)以下名詞定義為：●　39。Audit report39。 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。39。 and●　any other service that the Board determines, by regulation, impermissible.規(guī)定備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所同時(shí)提供審計(jì)服務(wù)或非審計(jì)服務(wù)屬于違法。Sec. 204 Auditor reports to audit mittees審計(jì)師向?qū)徲?jì)委員會(huì)報(bào)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。 To be considered 39。據(jù)該官員所知，報(bào)告中不存在對(duì)重要事項(xiàng)的任何不真實(shí)陳述，或遺漏了對(duì)必要的重要事項(xiàng)的陳述，從而保證該陳述不會(huì)誤導(dǎo)讀者；●　based on such officer39。 and (B) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer39。該審核應(yīng)當(dāng)依據(jù)監(jiān)管委員會(huì)頒布或采用的審核業(yè)務(wù)標(biāo)準(zhǔn)。39。每一個(gè)審計(jì)委員會(huì)都有權(quán)聘用獨(dú)立律師或其他顧問(wèn)。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(jì)委員會(huì)因其是由董事會(huì)成員組成的委員會(huì)，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(cè)會(huì)計(jì)師事務(wù)所的編制、發(fā)布審計(jì)報(bào)告和其他相關(guān)工作。 (2) such services were not recognized by the issuer at the time of the engagement to be nonaudit services?！瘛ppraisal or valuation services, fairness opinions, or contributioninkind reports?！瘛he acceptance and continuation of engagements。 ●　要求備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所及其從業(yè)人員必須遵守本法