【正文】 al 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(huì)計(jì)師事務(wù)所及時(shí)向其審計(jì)客戶報(bào)告審計(jì)情況。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。審計(jì)委員會(huì)可以將預(yù)準(zhǔn)權(quán)利授予一個(gè)或多個(gè)成員（必須是獨(dú)立董事），前提是該成員（組）必須提交審計(jì)委員會(huì)批準(zhǔn)。最低例外條件：對于非審計(jì)服務(wù)，可以不需要預(yù)準(zhǔn)，如果：（1）上市公司支付給該審計(jì)師的非審計(jì)服務(wù)報(bào)酬不超過被審計(jì)會(huì)計(jì)年度總收入的5%；（2）在提供服務(wù)時(shí)，上市公司并為意識到該服務(wù)是非審計(jì)服務(wù)；并且（3）此類服務(wù)很快被提交審計(jì)委員會(huì)，并在審計(jì)工作結(jié)束之前完成。 (2) such services were not recognized by the issuer at the time of the engagement to be nonaudit services。39。這類豁免要服從證券交易委員會(huì)的復(fù)查。s audit mittee. Exemptions from the prohibitions may be granted by the Board on a casebycase basis to the extent that such exemption is necessary or appropriate in the public interest. Such exemptions are subject to review by the SEC.除上述事項(xiàng)之外，備案登記的注冊會(huì)計(jì)師事務(wù)所只有在事先征得審計(jì)客戶的審計(jì)委員會(huì)同意方可進(jìn)行非審計(jì)業(yè)務(wù)（包括稅務(wù)服務(wù)）。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。 and●　any other service that the Board determines, by regulation, impermissible.規(guī)定備案登記的注冊會(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。●　broker or dealer, investment advisor, or investment banking services?！瘛nternal audit outsourcing services?！瘛ppraisal or valuation services, fairness opinions, or contributioninkind reports。TITLE IIAUDITOR INDEPENDENCE第二部分　審計(jì)師的獨(dú)立性Sec. 201 Services outside the scope of practice of auditors審計(jì)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。 and●　that the SEC determines has the capacity to assist it in fulfilling the requirements of the Securities Exchange Act of 1934, because, at a minimum, the standard setting body is capable of improving the accuracy and effectiveness of financial reporting and the protection of investors under the securities laws. Any such standard setting body described in this section shall submit an annual report to the SEC and the public, containing audited financial statements of that standard setting body.證券交易委員會(huì)可以采用任何被普遍接受的會(huì)計(jì)原理，建立這些原理的標(biāo)準(zhǔn)制訂機(jī)構(gòu)應(yīng)當(dāng)符合以下要求： ●　按照私營實(shí)體組建；●　具有一個(gè)代表公眾利益的信托人委員會(huì)，該委員會(huì)的大部分成員，在受聘于該委員會(huì)的同時(shí)，或兩年之內(nèi)，沒有與任何一家備案登記的注冊會(huì)計(jì)師事務(wù)所關(guān)聯(lián)；該標(biāo)準(zhǔn)制訂機(jī)構(gòu)根據(jù)本法案109段獲得資助；●　建立了一套迅速反應(yīng)程序，經(jīng)由成員的多數(shù)表決，可以改變會(huì)計(jì)原理，以便應(yīng)對新起的會(huì)計(jì)課題和變化中的經(jīng)營實(shí)踐；●　在采用會(huì)計(jì)原理時(shí)，考慮保持準(zhǔn)則的及時(shí)性，以便反映商業(yè)環(huán)境的變化，國際上對于高質(zhì)量的會(huì)計(jì)準(zhǔn)則的需要程度，或符合公眾利益和對投資者的保護(hù)；并且●　經(jīng)證券交易委員會(huì)確認(rèn)，具備支持其達(dá)成1934年證券交易法的要求的能力，因?yàn)?，?biāo)準(zhǔn)制訂機(jī)構(gòu)至少要能夠在證券法律的框架內(nèi)改善財(cái)務(wù)報(bào)告的準(zhǔn)確性和有效性，并且保護(hù)投資者?！瘛as adopted procedures to ensure prompt consideration, by majority vote of its members, of changes to accounting principles necessary to reflect emerging accounting issues and changing business practices?！瘛as a board of trustees serving in the public interest, the majority of whom are not, concurrent with their service on such board, and have not been during the twoyear period preceding such service, associated persons of any registered public accounting firm。39。39。 and●　such other requirements as the Board may prescribe.在監(jiān)管委員會(huì)關(guān)于審計(jì)報(bào)告的發(fā)布的質(zhì)量控制標(biāo)準(zhǔn)中，還應(yīng)當(dāng)包括對備案登記的注冊會(huì)計(jì)師事務(wù)所在以下方面的要求：●　監(jiān)督發(fā)布審計(jì)報(bào)告的報(bào)表簽發(fā)者的職業(yè)道德和獨(dú)立性；●　在事務(wù)所內(nèi)部對會(huì)計(jì)與審計(jì)問題進(jìn)行咨詢；●　審計(jì)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(huì)指定的其他要求。●　the acceptance and continuation of engagements?！瘛upervision of audit work。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。 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。在該報(bào)告或一份單獨(dú)的報(bào)告中陳述：●　the findings of the auditor from such testing。39。存檔時(shí)間不得少于七年；●　由實(shí)施該審計(jì)的人員之外的，在該注冊會(huì)計(jì)師事務(wù)所登記的合格的人員，對該審計(jì)報(bào)告和簽發(fā)進(jìn)行共同復(fù)核批準(zhǔn)或由其他合伙人進(jìn)行二次復(fù)核批準(zhǔn)。Sec. 103 Auditing, quality control, and independence standards and rules審計(jì)、質(zhì)量控制和獨(dú)立性準(zhǔn)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 ot