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1、本科畢業(yè)論文（設計）外文翻譯外文題目AuditingInternalControlOverFinancialReporting外文出處《AuditingInternalControlOverFinancialReporting》UniversityofHawai’iatHilo2004(12):100-107外文作者JamesE.Hunton原文：PublicCompanyAccountingOversightBoard(PCAOB)AuditingStandardNo.2,AnAuditofInternalControlOverFinancialReportingPerforme
2、dinConjunctionWithanAuditofFinancialStatements,(AS-2)addressestheworkthatisrequiredtoauditinternalcontroloverfinancialreportingandtherelationshipofthataudittotheauditofthefinancialstatements.SincetheissuanceofAS-2,auditorsandotherpartieshaveraisedquestionsonavarietyofissuesabouttheimplications
3、ofAS-2.Toanswerthosequestions,onJune23,2004,theOfficeoftheChiefAuditorofthePCAOBissuedguidanceintheformofquestionsandanswersonissuesrelatedtotheimplementationofAS-2.RefertotheSeptember30,2004,andOctober15,2004,GAASUpdateServiceissuesforcoverageofthetopicspreviouslyaddressedbythePCAOBstaffinits
4、Junerelease,whichrelatetothefollowingareas:auditorindependence;scopeandextentoftesting;evaluatingdeficiencies;multi-locationissues;usingworkofothers;andserviceorganizations.Inresponsetoadditionalimplementationquestionsthatcontinuetoberaised,onOctober6,2004,thePCAOBstaffupdateditsJunerelease,Au
5、ditingInternalControlOverFinancialReporting,onfrequentlyaskedquestions.TheupdatedPCAOBreleaseissuedinOctober2004providesadditionalinterpretiveandimplementationguidanceonissuesrelatingtoscopeandextentoftesting,evaluatingdeficiencies,andserviceorganizations.PCAOBstaffquestionsandanswersrepresent
6、thestaff’sopinionsonissues14relatedtotheimplementationofthestandardsofthePCAOB.TheyareintendedtoprovideguidancetoauditorsonimplementingthePCAOB’sstandards.However,theyareneitherrulesofthePCAOBnorhavetheybeenapprovedbythePCAOB.ScopeandExtentofTestingQ.Doesthescopeofinternalcontroloverfinancialr
7、eportingasitrelatestocompliancewithlawsandregulationsunderAS-2encompasscontrolsoverabroaderarrayofcircumstancesthanthosedescribedinAUSection317,IllegalActsbyClients?A.Yes.AUSection317,IllegalActsbyClients,providesthattheauditorconsidert
