【正文】 cause a type 2 Statement on Auditing Standards (SAS) No. 70, Service Organizations, (SAS70) report that is deemed to be necessary under the circumstances is not available. If neither management nor the auditor is able toperform tests of controls at the service anization (., because management does not have a contractual right to do so), a scope limitation exists. An SEC staff interpretation states that, subject to limited exceptions, management cannot issue a report on internal control with a scope limitation. Under paragraph 20 of AS2, in order for the auditor to satisfactorily plete an audit of internal control over financial reporting, management must fulfill several 4 responsibilities, including evaluating the effectiveness of the pany’s internal control over financial reporting and supporting its evaluation with sufficient evidence. Therefore, if management is unable to assess certain controls over financial reporting that should have been included in its assessment, a control deficiency exists. If the transaction or events subject to controls that management is unable to assess are material to the pany’s financial statements, the auditor ordinarily would determine that this control deficiency represents a material weakness. In addition, the auditor would need to determine whether management, under the circumstances, had failed to fulfill its responsibilities to evaluate the effectiveness of the pany’s internal control over financial reporting and support its evaluation with sufficient evidence. If the auditor determines that management has not fulfilled its responsibilities, the auditor is required to disclaim an opinion. Also, to the extent that management has willfully decided not to fulfill its responsibilities, the auditor may have additional responsibilities under AU Section 317 and under Section 10A of the Securities Exchange Act of 1934. In making the determination of whether management has fulfilled its responsibilities to evaluate the effectiveness of the pany’s internal control over financial reporting, the PCAOB staff indicates that the auditor could evaluate factors, such as the following: ? The date of the contract or other transaction documents that could have provided management with the ability to assess controls or otherwise to obtain evidence of the operating effectiveness of relevant controls。 2021 年 10 月 PCAOB 更新后發(fā)布新的額外的解釋和執(zhí)行問題的指導意見、行動范圍和程序的測試，評價的不足以及相關的服務機構。這 是 頒布的薩班斯法案2021（ SOA）的沒有直接相關的準備工作財務報表 。 ? 當交易或事項在服務組織主體的內(nèi)部控制是材料公司的財務報表以及管理層無法獲取有關證據(jù)的經(jīng)營效益，審計人員一般會確定一個重大缺 陷 的存在 。 在演練中，公司的核數(shù)師 涉及 各類交易和事項：（ 1）起源（ 2）公司的會計信息 、 財務報告制度（ 3）將其列入，并在該公司的財務報表中披露。 例如，工資薪金的交易是否完整取決于公司原始憑證的證明，確認所有薪金已發(fā)送到服務機構并通過檢查記錄和控制總理處理。美國證券交易委員會受合并財務會計準則委員會第 46號解釋下，他們允許管理 、限制和排除可變權益實體 ，并根據(jù) ARB 第 51 號得出對合并可變權益實體的內(nèi)部控制評估的財務報告。在 AS2 的第 20 段，為了使審計人員圓滿 地 完成了對財務報告內(nèi)部控制審計，管理部門必須身兼數(shù)職履行 各項職責其中就 包括評估該公司11 的財務報告內(nèi)部控 制的有效性，并支持其有足夠證據(jù)的評價。 然而 ， AS2 15 不使用“ 對財務報表金額的確定直接和重大影響。 and (3) to their inclusion and disclosure in the pany’s financial statements. Because of the importance of walkthroughs and the fact that they acplish several objectives, AS2 specifically requires the auditor to: ? Perform walkthroughs in each annual audit of internal control over financial reporting。 multilocation issues。要回答 2021 年 6 月 23 日辦事處的問題， PCAOB 的總審計師關于 AS 2的執(zhí)行情況對發(fā)出的問題作出了相應的答案和形成對有關的問題的指導意見。據(jù)美國證券交易委員會的工作人員 可知 ， 如果違反重大 且足夠引起 一個注冊 會計師對 財務報表構成重大影響， 雖然也許可以連接并指出，但是 美國證券交易委員會的任何法律 、 規(guī)則，在所有法律規(guī)定范圍內(nèi)的定義適合 ，也許 違反規(guī)定 的 財務報表工作人員并不相信。 ? 從 相對難易程度 而言 ，管理層可能試圖會重新談判合同或交易的文件及管理的程度 。如果審計人員確定管理層尚未履行其履行職責時，必須放棄核數(shù)師的意見。如果核數(shù)師的結(jié)論是，信息不 可獲得足夠的證據(jù)來實現(xiàn)目標，需要考慮的是：（ 1）考慮聯(lián)系的服務組織。 在這種情況下，審計人員根據(jù) AS2 可能會限制那些實際上并沒有限制的范圍來審計財務報告的內(nèi)部控制。此外，在這種情況下審計人員需要確定管理 者 是否未能履行其職責，以評估對財務報告公司的內(nèi)部控制的有效性，并支持其有足夠證據(jù)的評價。 PCAOB 的工作人員對財務報告內(nèi)部控制的意見，包含識別，測量控制 。 — The scope of the examination and applications covered, the controls tested,and the way in which tested controls relate to the pany’s controls。1 本科畢業(yè)論文（設計） 外 文 翻 譯 外文題目 Auditing Internal Control Over Financial Reporting 外文出處 《 Auditing Internal Control Over Financial Reporting》 University of Hawai’i at Hilo 2021(12):100107 外文 作者 James E. Hunton 原文 ： Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 2 , AnAudit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Fina