《薩班斯-奧克斯利法案》.

1、THE SARBANES-OXLEY ACT OF 2002Summary of Key Provisions of Interest to Internal Auditors2002 年薩班斯奧克斯利法案與內(nèi)部審計(jì)師相關(guān)的關(guān)鍵條款匯總Sec. 2 Definitions定義Defines terms used in the bill, including the following:法案中對(duì)以下名詞定義為：Audit means an examination of thefinancial statements of any issuer by anindependent public ac

2、counting firm in accordance with the rules of the Board or theCommission for the purpose of expressing an opinion on such statements.審計(jì)：為了對(duì)財(cái)務(wù)報(bào)表出具意見而由獨(dú)立的會(huì)計(jì)師事務(wù)所根據(jù)本委員會(huì)的規(guī)則對(duì)某個(gè)報(bào)表發(fā)布者提供的財(cái)務(wù)報(bào)表進(jìn)行的審查。 Audit committee means: (A) a committee established by and amongst the board of directors of an issuer for the p

3、urpose of overseeing the accounting and financialreportingprocessesof the issuerand auditsof the financialstatementsof the issuer;or (B) the entire board of directors if no such committee exists.審計(jì)委員會(huì)：（A）由發(fā)布者的董事會(huì)組建并由董事會(huì)成員組成的一個(gè)委員會(huì)，對(duì)其會(huì)計(jì)和財(cái)務(wù)報(bào)告過程以及財(cái)務(wù)報(bào)表的審計(jì)過程進(jìn)行監(jiān)管；或（2）如果不存在這樣的委員會(huì)，則整個(gè)董事會(huì)即為審計(jì)委員會(huì)。 Audit report

4、 means a document or other record: (A) prepared following an auditperformedforpurposesof complianceby an issuerwiththe requirementsof the securitieslaws; and (B) in which a public accounting firm either: (1) sets forth the opinion ofthat firm regarding a financial statement, report, or other documen

5、t; or (2) assertsthat no such opinion can be expressed.審計(jì)報(bào)告：一份文件或其他符合以下特征的記錄：（A）在執(zhí)行完以遵循相關(guān)證券法律的要求為目的而進(jìn)行的審計(jì)之后出具的；和（B）在該文件或記錄中，會(huì)計(jì)師事務(wù)所（1）對(duì)其財(cái)務(wù)報(bào)表、報(bào)告或其他文件發(fā)表的意見，或（2）申明對(duì)這些事項(xiàng)無法表達(dá)意見。 Non-audit services means any professional services provided to an issuer by aregisteredpublicaccountingfirm,otherthan thoseprovi

6、dedto an issuerin connectionwith an audit or a review of the financial statements of an issuer.非審計(jì)服務(wù)： 指由注冊(cè)會(huì)計(jì)師事務(wù)所向報(bào)表發(fā)布者提供的、與其財(cái)務(wù)報(bào)表審計(jì)或復(fù)核無關(guān)的其他專業(yè)服務(wù)。 Professionalstandardsmeans: (A) accountingprinciplesthatare (1)establishedby thestandardsetting body; and (2) relevanttoauditreportsforparticularissuers,or

7、dealtwithinthequalitycontrolsystem ofa particularregisteredpublicaccountingfirm; and (B)auditingstandards, standards forattestationengagements, quality controlpolicies and procedures, ethical and competency standards, and independence standardsthat the Board or SEC determines (1) relate to the prepa

8、ration or issuance of auditreports for issuers; and (2) are established or adopted by the Board or promulgated asSEC rules.專業(yè)標(biāo)準(zhǔn)：是指（A）那些（ 1）由標(biāo)準(zhǔn)制訂機(jī)構(gòu)建立，并且（2）與特定的發(fā)布者的審計(jì)報(bào)告相關(guān)，或針對(duì)特定的注冊(cè)會(huì)計(jì)師事務(wù)所的質(zhì)量控制系統(tǒng)的會(huì)計(jì)準(zhǔn)則；同時(shí)（B）由本委員會(huì)或證券與交易委員會(huì)確立的（1）與發(fā)布者的審計(jì)報(bào)告的編制或發(fā)布有關(guān)的；并且（2）由本委員會(huì)制訂或采納的，或由證券與交易委員會(huì)頒布的，各種報(bào)表審計(jì)的審計(jì)準(zhǔn)則、標(biāo)準(zhǔn)， 質(zhì)量控制政策及其程序、道德

9、與勝任能力標(biāo)準(zhǔn)，獨(dú)立性標(biāo)準(zhǔn)，等等。Sec. 3 Commission rules and enforcement委員會(huì)的規(guī)則和施行TITLE I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD第一部分公眾公司會(huì)計(jì)監(jiān)管委員會(huì)Sec. 101 Establishment; administrative provisions組建、管理?xiàng)l款ThePublicCompany AccountingOversightBoard(TheBoard)isestablishedasanindependent (nonfederal) non-profit corporation

10、. It shall oversee the audit of publiccompanies that are subject to the securities laws, and related matters, in order toprotect the interests of investors and further the public interest in the preparationof informative, accurate, and independent audit reports for companies the securitiesof which a

11、re sold to, and held by and for, public investors.上市公司會(huì)計(jì)監(jiān)管委員會(huì)（簡(jiǎn)稱 委員會(huì) ）是獨(dú)立的（非聯(lián)邦的）非盈利性社團(tuán)法人。其職責(zé)是對(duì)受相關(guān)證券法規(guī)監(jiān)管的上市公司和相關(guān)事項(xiàng)的審計(jì)進(jìn)行監(jiān)督，以便保護(hù)投資者的利益，并且促使公眾關(guān)注那些為向公眾發(fā)售股票、被公眾持有股票或替公眾持有股票的公司而編制的有用的、準(zhǔn)確的和獨(dú)立的審計(jì)報(bào)告。The Board shall have five members, appointed from amongprominent individuals of integrity and reputation who ha

12、ve a demonstrated commitmentto the interestsofinvestorsandthepublic,andan understandingoftheresponsibilitiesforand natureof thefinancialdisclosuresrequired ofissuersunderthe securitieslawsand theobligationsof accountants with respect to thepreparationand issuance of audit reports with respect to suc

13、h disclosures.委員會(huì)應(yīng)由 5人組成。成員應(yīng)當(dāng)由誠(chéng)實(shí)而有聲望的杰出人士組成。 Two members, and only two members, of the Board shall be or have been certified publicaccountants.If one ofthosetwomembers isthechairperson,he or she may nothave beena practicing certified public accountant for at least five years prior to his or herappoi

14、ntment to the Board.委員會(huì)中的兩人而且只有兩人應(yīng)當(dāng)是或已經(jīng)是的注冊(cè)會(huì)計(jì)師。如果兩人中的一人又是委員會(huì)主席，他必須在上任之前的五年內(nèi)沒有從事注冊(cè)會(huì)計(jì)師工作。The Board shall: Register public accounting firms that prepare audit reports for issuers.Establishoradopt,orboth,byrule,auditing,qualitycontrol,ethics,independence, and other standards relating to the preparation

15、of audit reports forissuers. Conduct inspections of registered public accounting firms.Conductinvestigationsanddisciplinaryproceedingsconcerning,andimposeappropriate sanctions where justified upon, registered public accounting firms andassociated persons of such firms. Perform such other duties or f

16、unctions as the Board determines are necessary or appropriate to promote high professional standards among, and improve the quality of audit services offered by, registered public accounting firms and associated personsthereof,or otherwiseto carryout thisAct,in orderto protectinvestors,or to further

17、the public interest. Enforce compliance with this Act, the rules of the Board, professional standards,and the securities laws relating to the preparation and issuance of audit reports andthe obligations and liabilities of accountants with respect thereto, by registeredpublic accounting firms and ass

18、ociated persons thereof. Set the budget and manage the operations of the Board and the staff of the Board.委員會(huì)應(yīng)當(dāng)：對(duì)編制審計(jì)報(bào)告的注冊(cè)會(huì)計(jì)師事務(wù)所進(jìn)行備案登記；根據(jù)規(guī)則，建立和 / 或采納與編制審計(jì)報(bào)告相關(guān)的審計(jì)、質(zhì)量控制、職業(yè)道德、獨(dú)立性和其他標(biāo)準(zhǔn)；對(duì)備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所的實(shí)施檢查；對(duì)備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所及其從業(yè)人員進(jìn)行調(diào)查和執(zhí)業(yè)操守聽證，如果證實(shí)必要， 進(jìn)行適當(dāng)?shù)奶幜P；履行委員會(huì)認(rèn)為必要的或適當(dāng)?shù)哪軌虼偈箓浒傅怯浀淖?cè)會(huì)計(jì)師事務(wù)所及其從業(yè)人員建立較高的職業(yè)標(biāo)準(zhǔn)和審計(jì)服務(wù)

19、質(zhì)量的職能，或者根據(jù)本法案采取保護(hù)投資者利益，或促進(jìn)公眾利益的行動(dòng)。要求備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所及其從業(yè)人員必須遵守本法案、委員會(huì)的規(guī)則、 專業(yè)標(biāo)準(zhǔn)和相關(guān)的證券法規(guī)中與編制和發(fā)布審計(jì)報(bào)告有關(guān)的內(nèi)容，以及會(huì)計(jì)師的相應(yīng)的義務(wù)與責(zé)任；制訂預(yù)算，并對(duì)委員會(huì)及其成員進(jìn)行管理。Sec. 102 Registration with the Board在委員會(huì)注冊(cè)Beginning 180 days after the SEC certifies that the Board is operational, it shall beunlawful for any person who is not with

20、 a registered public accounting firm to prepareor issue, or to participate in the preparation or issuance of, any audit report withrespect to any issuer.在證券交易委員會(huì)批準(zhǔn)本委員會(huì)正式運(yùn)行180 天后，未在備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所登記而編制或發(fā)布、或者參與編制或發(fā)布任何審計(jì)報(bào)告的人員，均屬違法。Sec. 103 Auditing, quality control, and independence standards and rules審計(jì)

21、、質(zhì)量控制和獨(dú)立性準(zhǔn)則和規(guī)則The Board shall include in theauditingstandardsthat itadopts,requirementsthateachregistered public accounting firm shall:prepare,and maintainfora periodofnot lessthan7 years,auditworkpapers,andother information related to any audit report, in sufficient detail to support theconclusions

22、 reached in such report; andprovidea concurringor second partnerreviewand approval ofsuchauditreport(andother related information), and concurring approval in its issuance, by a qualifiedperson associated with the public accounting firm, other than the person in charge ofthe audit, or by an independ

23、ent reviewer.監(jiān)管委員會(huì)應(yīng)當(dāng)在其采納的審計(jì)標(biāo)準(zhǔn)中要求備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所做到：在編制審計(jì)工作底稿和其他與審計(jì)報(bào)告相關(guān)的信息時(shí)，提供充分的細(xì)節(jié)，來支持該報(bào)告的結(jié)論。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(cè)會(huì)計(jì)師事務(wù)所登記的合格的人員，對(duì)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)。The auditing standards shall also include requirements that each registered publicaccounting firm shall describe in each audit report

24、the scope of the auditors testingof the internal control structure and procedures of the issuer, required by section404(b), and present (in such report or in a separate report):審計(jì)標(biāo)準(zhǔn)還應(yīng)當(dāng)根據(jù)法案的404(b) 節(jié)，要求備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所在每一份審計(jì)報(bào)告中描述其進(jìn)行的內(nèi)部控制結(jié)構(gòu)和程序的測(cè)試的范圍。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 t

25、esting; an evaluation of whether such internal control structure and procedures:1. include maintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the issuer; and2. providereasonableassurancethattransactionsare recordedas neces

26、saryto permitpreparation of financial statements in accordance with generally accepted accountingprinciples, and that receipts and expenditures of the issuer are being made only inaccordance with authorizations of management and directors of the issuer; anda description, at a minimum, of materialwea

27、knesses insuch internalcontrols, andof any material noncompliance found on the basis of such testing.審計(jì)人員在該測(cè)試中的發(fā)現(xiàn)；評(píng)價(jià)此類內(nèi)部控制結(jié)構(gòu)或程序是否：（1）保存了以合理的詳細(xì)程度準(zhǔn)確和公允地反映了上市公司交易與資產(chǎn)處置的記錄；（2）合理地鑒證被審計(jì)公司的業(yè)務(wù)已經(jīng)被記載，以便根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制財(cái)務(wù)報(bào)表，并且上市公司的收支狀況符合管理層和董事的授權(quán)；并且至少要描述在測(cè)試基礎(chǔ)上所發(fā)現(xiàn)的，此類內(nèi)部控制存在的重要缺陷，和重大的違規(guī)的情況。The auditing standards shall

28、 also include - in the quality control standards that theBoard adopts with respect to the issuance of audit reports - requirements for everyregistered public accounting firm relating to:monitoringof professionalethicsand independencefrom issuerson behalfof whichthe firm issues audit reports; consult

29、ation within such firm on accounting and auditing questions; supervision of audit work; hiring, professional development, and advancement of personnel; the acceptance and continuation of engagements; internal inspection; 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，

30、還應(yīng)當(dāng)包括對(duì)備案登記的注冊(cè)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(duì)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。Sec. 108 Accounting standards會(huì)計(jì)準(zhǔn)則The SEC may recognize,as generallyacceptedforpurposesof the securitieslaws,anyaccounting principles established by a standard setting body that: is

31、 organized as a private entity; has a board of trustees serving in the public interest, the majority of whom arenot,concurrentwiththeirserviceon such board,and have not been duringthe two-yearperiod preceding such service, associated persons of any registered public accountingfirm; is funded as prov

32、ided in section 109 of this Act; has 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; and considers, in adopting accounting principles, the need to

33、keep standards currentinordertoreflectchangesinthebusiness environment,theextent to whichinternationalconvergenceonhighqualityaccountingstandardsisnecessaryorappropriate in the public interest and for the protection of investors; andthattheSEC determineshas the capacity toassist it infulfillingthere

34、quirementsofthe SecuritiesExchange Act of1934,because,at a minimum, the standardsettingbodyis capable of improving the accuracy and effectiveness of financial reporting and theprotection of investors under the securities laws. Any such standard setting bodydescribed in this section shall submit an a

35、nnual 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(yíng)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(cè)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(duì)新起的會(huì)計(jì)課題和變

36、化中的經(jīng)營(yíng)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(guó)際上對(duì)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(duì)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。本節(jié)所指的任何一家標(biāo)準(zhǔn)制訂機(jī)構(gòu)都應(yīng)當(dāng)向證券交易委員會(huì)和公眾提交年度報(bào)告，其內(nèi)容應(yīng)當(dāng)包括經(jīng)審計(jì)的該標(biāo)準(zhǔn)制訂機(jī)構(gòu)的財(cái)務(wù)報(bào)表。TITLE II-AUDITOR INDEPENDENCE第二部分審計(jì)師的獨(dú)立性Sec. 201 Services outside the scope of pr

37、actice of auditors審計(jì)師執(zhí)業(yè)范圍之外的服務(wù)Makes it unlawful for a registered both audit and non-audit services.public accounting The prohibitedfirm to contemporaneously perform non-audit services include thefollowing: bookkeeping or other services related to the accounting records or financial statements of the

38、 audit client; financial information systems design and implementation;appraisalor valuationservices,fairnessopinions,or contribution-in-kindreports; actuarial services; internal audit outsourcing services; management functions or human resources; broker or dealer, investment advisor, or investment

39、banking services; legal services and expert services unrelated to the audit; and any other service that the Board determines, by regulation, impermissible.規(guī)定備案登記的注冊(cè)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。務(wù)包括：簿記服務(wù)或與審計(jì)客戶的會(huì)計(jì)記錄或財(cái)務(wù)報(bào)表有關(guān)的其他服務(wù)；財(cái)務(wù)信息系統(tǒng)的設(shè)計(jì)和安裝；評(píng)估或估值服務(wù)，公允性意見，或參與了意見或提供了幫助的報(bào)告；精算服務(wù)；內(nèi)部審計(jì)外包服務(wù)；管理職能或人力資源管理；交易代理、經(jīng)紀(jì)人、投

40、資顧問或投資銀行服務(wù)；被禁止的非審計(jì)服與審計(jì)無關(guān)的司法服務(wù)或?qū)I(yè)服務(wù)；監(jiān)管委員會(huì)禁止的其他服務(wù)。Beyond theseprohibitions,aregisteredpublicaccountingfirmmay engageinanynon-auditing service (including tax services) for an audit client only if the suchservice is approved in advance by the clients audit committee. Exemptions from theprohibitionsmay b

41、e grantedby the Board on a case-by-casebasisto the extentthatsuchexemptionisnecessaryor appropriatein the publicinterest.Such exemptionsare subjectto review by the SEC.除上述事項(xiàng)之外， 備案登記的注冊(cè)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)）。如果監(jiān)管委員會(huì)認(rèn)為對(duì)于維護(hù)公眾利益具有必要性或適當(dāng)性，可以采用專案的形式予以豁免。這類豁免要服從證券交易委員會(huì)的復(fù)查。Sec. 202 Prea

42、pproval requirements預(yù)準(zhǔn)要求Allauditing services(includingunderwritingcomfortlettersor statutoryauditsrequiredforinsurancecompaniesforpurposesof Statelaw)and non-auditservicesmustbe preapproved by the issuers audit committee.De minimus exception:Preapprovalisnotrequiredfornon-auditingservices if:(1)thea

43、ggregatedollarvalueofsuch servicesdoes notexceed fivepercentofthetotalrevenuespaidby theissuertotheauditorduringthe fiscalyearinwhichthenonauditservicesare provided; (2) such services were not recognized by the issuer at the time of theengagement to be non-audit services; and (3) such services are p

44、romptly brought to theattention of and approved by the audit committee prior to the completion of the audit.Any audit committee approval of non-audit services shall be disclosed to investors inthe required periodic reports.The audit committee may delegate preapproval authority to one or more of its

45、members(who are independent directors) provided that any decisions taken by that delegatedmember(s) must be presented to the audit committee.所有審計(jì)服務(wù) （包括根據(jù)州法律向保險(xiǎn)公司提供的安慰函或法定審計(jì)）和非審計(jì)服務(wù)均需通過上市公司審計(jì)委員會(huì)的預(yù)先批準(zhǔn)。最低例外條件：對(duì)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(shí)到該服務(wù)是非審計(jì)服務(wù)；并且（3）此類

46、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。審計(jì)委員會(huì)批準(zhǔn)的任何非審計(jì)服務(wù)均應(yīng)在定期的報(bào)告中向投資者披露。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)。Sec. 203 Audit partner rotation審計(jì)合伙人的更換Makes it unlawful for a registered public accounting firm to provide audit services toan issuerifeither(1)the lead auditpartneror (2)the auditpartnerres

47、ponsibleforreviewing the audit has provided such services to the issuer in each of the prior fiveyears.規(guī)定備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所在下列情況下提供審計(jì)服務(wù)是違法的：（1）首席審計(jì)合伙人或（ 2）對(duì)審計(jì)負(fù)有復(fù)核責(zé)任的合伙人在過去5 年內(nèi)向該客戶提供過此類非審計(jì)服務(wù)。Sec. 204 Auditor reports to audit committees審計(jì)師向?qū)徲?jì)委員會(huì)報(bào)告Requiresregisteredpublicaccountingfirmsto make timelyreports

48、to itsissuerclients.Such reports shall include: all critical accounting policies and practices to be used; all alternative treatments of financial information within generally acceptedaccountingprinciplesthathave been discussedwithmanagement officialsof the issuer,ramificationsoftheuseofsuchalternat

49、ivedisclosuresandtreatments,andthetreatment preferred by the auditor; and other material written communications between the auditor and management of the issuer (e.g. management letter or schedule of unadjusted differences).要求備案登記的注冊(cè)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。這些報(bào)告應(yīng)當(dāng)包括：使用的所有重要的會(huì)計(jì)政策和方法；與上市公司管理層討論過的公認(rèn)會(huì)計(jì)準(zhǔn)則允許的

50、所有財(cái)務(wù)信息處理辦法，這些披露和處理辦法對(duì)會(huì)計(jì)報(bào)表的影響，以及審計(jì)師選擇的辦法；審計(jì)師與管理層之間的其他重要的書信函電往來（例如管理人員的信件或未調(diào)整差異的表格）。Sec. 206 Conflicts of interest利益沖突Itshallbe unlawfulfora registeredpublicaccountingfirmto provideany auditserviceto an issuer if the issuers CEO, CFO, CAO, or controller was previously employed bythe auditor and participated in any capacity in the audit of the issuer during theone-year period preceding the date of the initiation of the audit.如果被審計(jì)上市公司的首席執(zhí)行官、首席財(cái)務(wù)官、 首席審計(jì)官或財(cái)務(wù)主管在開始審計(jì)前一年內(nèi)曾受雇于該審計(jì)師并參與過對(duì)該上市公司審計(jì)的任何