会计舞弊财务舞弊外文文献翻译
___ confidence and have taken n to address this issue. The n of ns, standards, and guidelines aims to ___ global financial systems.
During ___, ___ in more than one country, and most of these ___ the Sarbanes-Oxley Act of 2002, reforms were also initiated worldwide. The primary purpose of this paper is twofold: (1) ___; and (2) ___, the public accounting n, and global capital markets.
In n, ___ activities, ___ financial fraud are significant and can have long-___, it is essential for companies to ___ fraud, ___.
Global Regulatory n for Corporate and Accounting Reforms In response ___, U.S. lawmakers passed the Sarbanes-Oxley Act of 2002. This Act aims to protect public interest and restore investor confidence in the capital market. President Bush signed the Act into law on July 30, 2002. The Act ___ It requires executives, boards of directors, and ___, responsibility, ___. The Act, along with subsequent SEC initiatives, ___ since 1933. Other U.S. regulatory bodies, such as NYSE, NASDAQ, and the State Societies of CPAs, have also ___ and their external auditors.
Note: ___ if it should be ___.
The ___ (IFAC) is a global ___ is to serve the public interest, ___ worldwide, and contribute to the development of strong nal ___ high-___ such as the Global Financial Stability Forum (FSF), the nal n of Securities ns (IOSCO), the World Bank, and the European ___ 2002, the ___ in Financial Reporting to address the
global ___. The task force's report, titled "Rebuilding Public Confidence in Financial Reporting: An nal Perspective," ___ issuers. One of the key ___.
All public ___ report to the board and address concerns related to financial n, internal controls, or the audit. It is ___ financial reporting, financial controls, the internal audit n, as well as mending, working with, and monitoring the external auditors. The members of ___, and a majority should have ___.
8. A principles-based approach ___ credentials, n, ___.
Note: ___ (OECD) has been deleted as it is not clear how it relates to the rest of the text.
___ (OECD) is a quasi-think tank consisting of 30 member countries, including the United States and the United Kingdom. It also has working nships with over 70 other countries. In 2004, the OECD unveiled the updated n of its "Principles of Corporate Governance," ___ (including the U.S. and UK) in 1999. Although these principles are nonbinding, they serve as a reference for nal n and n, as well as provide guidance for stock exchanges, investors, ns, ___ policymakers, investors, ns, ___ OECD and non-OECD countries.
4. Recognizing the ___.
6. ___ party ___.
In n, member states of the European n have proposed a code of conduct for independent auditors, ___ every five years. Moreover, the nal governments of individual European countries ___. For example, in July 2002, the British ___ to the Company Law. These ___ misleading auditors, redefining the roles of directors, ___.
全球企业和会计改革监管行动正在进行中，旨在恢复投资者对财务报告、会计行业和全球金融市场的信心。
以上是审计委员会的结论和建议。
关键审计组成员在担任公司董事或其他重要管理职位之前的两年内，应通过经济合作与发展组织（OECD）的认可。
OECD是一个由30个成员国组成的准智库，与70多个其他国
家建立了工作关系。
2004年，___公布了其最新成员国政府于1999年通过的“公司治理原则”的修订版。
尽管这些原则没有
具体约束力，但它们为国家立法和监管机构，以及证券交易所、投资者、公司和其他相关方提供了指导。
这些原则已成为决策者、投资者、公司和全球其他利益相关者的国际基准，推动了公司治理议程，并为___和非经合组织国家的立法和监管措施
提供了具体指导。
2004年更新版的“公司治理原则”还提出了
关于会计和审计标准的建议，董事会成员的独立性以及董事会需要为公司和股东的利益行事的要求。
此外，更新后的版本还在影响企业高管薪酬和财务的若干领域制定了更严格的标准。
1. 授予投资者提名公司董事的权利，并加强他们在选举中的角色。
2. 赋予股东发言权，让他们能够就董事会成员和高管的薪酬政策发表意见，并允许他们向审计师提出问题。
3. 要求机构投资者公开披露其整体投票政策，并解释他们如何管理可能影响投资者行使关键所有权职能方式的重大利益冲突，例如投票。
4. 确定建立有效的债权保护机制，并制定应对公司破产的有效制度。
5. 引导评级机构、经纪人和其他信息提供者披露利益冲突，并说明他们如何管理这些冲突，以避免对投资者决策产生影响。