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美国萨班斯·奥克斯利法案​审计影响

日期:2014-12-30作者:www.51lunwen.com编辑:Cinder点击次数:43
销售价格:免费论文论文编号:lw201412032236221912论文字数:3232 
论文属性:硕士课程论文论文地区:美国论文语种:English 

美国萨班斯·奥克斯利法案审计影响


引言——Introduction


审计过程被认为是检查账目和业务流程以及事业单位的过程。财务活动的凭证通过审计获得资格和被评估,是否遵循之前的言论将时刻接受法律形式上的检查,还会和相关人员讨论最终结果。在某一组织的财务审计过程中,审计员会收集


一切与公司财务状况、经营活动成果和现金流的凭证,以此来检验公司提供的数据是否与政府标准相一致。本文引入了发生在2002年的萨班斯·奥克斯利法案,因为该案中涉案公司产生了大量的欺诈和伪造行为。因为欺诈行为和丑闻的曝光,贸易公司的投资者在股份市场损失了数十亿资金。这一法案涉及到了会计服务的11个部分。萨班斯·奥克斯利法案审理之后,其中的会计师、审计员和会计专家们都被调换了。该案因参议员保罗.萨巴斯和代表迈克尔.奥克斯利而命名,这两人正是该案的主要谋后策划者。这一案件导致了财务审计部针对公司治理和财务策略的许多重大变化。


Introduction


The process of auditing is defined as a process of scrutinizing the accounts and business procedure of companies and business units. Evidences of asserted financial activities are obtained and assessed in the auditing process and the compliance of those assertions on the law abiding criteria is tested and results are discussed with the concerned user. During the financial audit of an organization the auditor collects all the evidences related to the financial position of the company, results of business operations, and cash flow to check the accordance of the provided data with the government criteria. The Sarbanes Oxley Act 2002 was introduced because of the increasing number of the frauds and forgery in the financial statement of companies. Because of these fraudulent and scandals the investors of the publically trading company lost billions of money in the share market. The act has 11 sections which deal with different aspects of the accounting services. After the inclusion of the Sarbanes Oxley Act in the accounting process the role of certified process accountant, auditors, and accounting professionals has completely changed. The act has been named after Senator Paul Sarbanes and Representative Michael Oxley who were the main creators of the act. The act made many major changes in the rules of corporate governance and financial strategies. This act implies on the public sector companies for the protection of the investors and increase transparency in financial audits. (Auditing, Attestation and Assurance.)


Sarbanes-Oxley Act 2002


This act was setup to keep a check over the frauds and improve the transparency in the financial system of a company. The Sarbanes-Oxley Act of 2002 is conceived by numerous people to be the most substantial legislative change in the profession of accounting. Following are some of the major points included in the act:


Responsibilities of financial reports of a company are given to CEOs and financial advisors and officers of the company.


Board of directors and executives of the company are not viable to take loans from their company.



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