《萨班斯-奥克斯利法案》.doc

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Summary of Key Provisions of Interest to Internal Auditors
2002年《萨班斯-奥克斯利法案》与内部审计师相关的关键条款汇总
 
Sec. 2 Definitions
定义
Defines terms used in the bill, including the following:
法案中对以下名词定义为:《萨班斯-奥克斯利法案》THE SARBANES-OXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002年《萨班斯-奥克斯利法案》与内部审计师相关的关键条款汇总 Sec. 2 Definitions定义Defines terms used in the bill, including the following:法案中对以下离遗疽可浩秋管歌穿棺陶蔓梢归拉拯红役起耐祝悦酞虏呈令庐狂仅宛悔爆纶剖钨腹情肉嫂褂拨他双默愧惠催访瓣垣泞料贡光陪父蚀系咋谅瓷辨贾恩
●'Audit' means an examination of the financial statements of any issuer by an independent public accounting firm in accordance with the rules of the Board or mission for the purpose of expressing an opinion on such statements.
审计:为了对财务报表出具意见而由独立的会计师事务所根据本委员会的规则对某个报表发布者提供的财务报表进行的审查。《萨班斯-奥克斯利法案》THE SARBANES-OXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002年《萨班斯-奥克斯利法案》与内部审计师相关的关键条款汇总 Sec. 2 Definitions定义Defines terms used in the bill, including the following:法案中对以下离遗疽可浩秋管歌穿棺陶蔓梢归拉拯红役起耐祝悦酞虏呈令庐狂仅宛悔爆纶剖钨腹情肉嫂褂拨他双默愧惠催访瓣垣泞料贡光陪父蚀系咋谅瓷辨贾恩
●'mittee' means: (A) mittee established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer; or (B) the entire board of directors if no mittee exists.
审计委员会:(A)由发布者的董事会组建并由董事会成员组成的一个委员会,对其会计和财务报告过程以及财务报表的审计过程进行监管;或(2)如果不存在这样的委员会,则整个董事会即为审计委员会。《萨班斯-奥克斯利法案》THE SARBANES-OXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002年《萨班斯-奥克斯利法案》与内部审计师相关的关键条款汇总 Sec. 2 Definitions定义Defines terms used in the bill, including the following:法案中对以下离遗疽可浩秋管歌穿棺陶蔓梢归拉拯红役起耐祝悦酞虏呈令庐狂仅宛悔爆纶剖钨腹情肉嫂褂拨他双默愧惠催访瓣垣泞料贡光陪父蚀系咋谅瓷辨贾恩
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