一種新的會計文化【外文翻譯】

1、外文文獻翻譯外文文獻翻譯原文：ANewAccountingCultureButnomatterhowsmallaminitycausedtheproblemsallofusintheaccountingprofessionarewkingtosolvethem.Tobeginwithwewere“presentatthecreation”ofmanyoftherefmideasthatwererecentlyembracedbylaw.

2、WehelpeddeveloptheproposalfaboardtooverseeauditsofpubliccompaniesanideathatevolvedintothePublicCompanyAccountingOversightBoard.Wecalledfarequirementthatauditsbehiredbytheboard’sauditcommitteenotmanagement.Weagreedwithapr

3、ohibitiononthosewhoauditpubliccompaniesfromconsultingintwokeyareas:financialsystemsdesignimplementationinternalauditoutsourcing.wecreatedapublicinteresttestagainstwhichallrefmscouldbemeasured:Willithelpinvestsmakeinfmedi

4、nvestmentdecisionsWillitenhanceauditqualitythequalityoffinancialreptingWillithelpresteconfidenceinthecapitalmarketsournation’sfinancialreptingsystemtheaccountingprofessionWillitbegoodfAmerica’sfinancialmarketseconomicgro

5、wthButwe’velookedbeyondlegislation.We’veengagedinalongseriousprocessofintrospectionattheAICPAoverwhatwentwrongwhatmustbedonetomakeitright.Lettherebenodoubt:HundredsofthoussofmembersoftheCPAprofessionsay“no”everyday.“No”m

6、eansprotectingthepublicinterestbyrejectingunsoundcpateaccountingpractices.“No”meansreducingtheriskofdeceitfraud.“No”meansensuringthatauditedstatementsarenotjustaccuratebutilluminating.“No”meansquestioningchallengingmanag

7、ement.Whenjustifieditmeansrejectingmanagement’saccountingdecisions.Saying“no”meanssaying“yes”toprotectingthepublicinterest.Onlyifauditsarefullypreparedtosay“no”willinvestsbefullypreparedtosay“yes.”Wearedevelopingnewguida

8、nceregardinganaudit’spotentialdependencyonfeesfromlargeclientsincludingdiscussionwithauditcommitteesaboutpotentialdependencyexpedrotationrequirementsfkeypersonnel.Theguidancewouldalsoconsidercompensationpoliciesthatrewar

9、dpartnersprimarilybasedonauditingproficienciespoliciesthatpreventafirmfrompenalizingapartnerwhosays“no”attheriskoflosingaclient.SecondtheAICPAhasaroleasaliaisonbetweenmarketinstitutionscpationsjointlyshapingprogramspolic

10、iestoguardtheinterestsofinvests.Reducingtheincidenceoffinancialfraudwillrequireapartnershipamongauditscpatemanagementallfinancialprofessionalswiththegoalofachievinganenvironmentoffraudfreefinancialrepting.Wewilldesignant

11、ifraudcriteriacontrolsintendedfpubliccpationstargetedfintroductionnextJune.WeinvitecpateAmericatowkwithus.WearecallingontheAuditingStardsBoardtoenhanceourexistingattestationstardfCPAstotestreptonclientantifraudcontrolspr

12、ogramstodevelopwaystocommunicatetheresultstothepublic.Wewillbesponsingasummitbefetheendofthisyearoffinancialexecutivescpatedirectsauditcommitteesstockexchangesanalystsregulatstoidentifynewantifraudinitiativescollabateini

13、mplementingthem.ThirdtheAICPAhasaresearchrole.Academicresearchcanprovidenewinsightsintothewhowhatwhenwherewhyofcpatefraud.Theseinsightswillimprovecpatefraudpreventioncontrolsstrengthenundergraduateeducationenhanceauditpr

14、ocedurestodetectfraud.TodayIampleasedtoannouncethattheAICPAtheUniversityofTexasatAustintheAssociationofCertifiedFraudExaminersarejointlyestablishinganInstitutefFraudStudies.WecalluponleadersincpateAmericaCPAfirmstopartic

15、ipateinthisinitiative.Wearecommittedtoincpatingtheresearchresultsintothetaskofstardsetting.Oneoftheoutcomesmustbeimprovedinvesteducation.Fthatreasononeofthefirstresearchprojectswillbetostudyhowinvestscanhelpprotectthemse