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1、为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划财务报告舞弊,外文翻译外文文献翻译译文原文GlobalCorporateAccountingFraudsandActionforReforms1、IntroductionDuringtherecentseriesofcorporatefraudulentfinancialreportingincidentsinthe,similarcorporatescandalsweredisclosedinseveralothercountries.Almostallcasesofforeign
2、corporateaccountingfraudswerecommittedbyentitiesthatconducttheirbusinessesinmorethanonecountry,andmostoftheseentitiesarealsolistedonstockexchanges.FollowingthelegislativeandregulatoryreformsofcorporateAmerica,resultingfromtheSarbanesOxleyActofXX,reformswerealsoinitiatedworldwide.Theprimarypurposeoft
3、hispaperistwofold:(1)toidentifytheprominentAmericanandforeigncompaniesinvolvedinfraudulentfinancialreportingandthenatureofaccountingirregularitiestheycommitted;and(2)tohighlighttheglobalreactionforcorporatereformswhichareaimedatrestoringinvestorconfidenceinfinancialreporting,thepublicaccountingprofe
4、ssionandglobalcapitalmarkets.2、CasesofGlobalCorporateAccountingFraudsThelistofcorporatefinancialaccountingscandalsintheisextensive,andeachonewastheresultofoneormorecreativeaccountingirregularities.Exhibit1identifiesasampleofcompaniesthatcommittedsuchfraudandthenatureoftheirfraudulentfinancialreporti
5、ngactivities.EXHIBIT1.ASAMPLEOFCASESOFCORPORATEACCOUNTING3、GlobalRegulatoryActionforCorporateandAccountingReformsI.Sarbanes-OxleyActofXX(SOAXX)Inresponsetocorporateandaccountingscandals,theeffectsofwhicharestillbeingfeltthroughouttheeconomy,andinordertoprotectpublicinterestandtorestoreinvestorconfid
6、enceinthecapitalmarket,lawmakers,inacompromisebytheHouseandSenate,passedtheSarbanes-OxleyActofXX.PresidentBushsignedthisActintolaw(PublicLaw107-204)onJuly30,XX.TheActresultedinmajorchangestocompliancepracticesoflargeandcompanieswhosesecuritiesarelistedortradedonstockexchanges,requiringexecutives,boa
7、rdsofdirectorsandexternalauditorstoundertakemeasurestoimplementgreateraccountability,responsibilityandtransparencyoffinancialreporting.Thestatutesoftheact,andthenewSECinitiativesthatfollowed,areconsideredthemostsignificantlegislationandregulationsaffectingthecorporatecommunityandtheaccountingprofess
8、ionsince1933.OtherregulatorybodiessuchastheNewYorkStockExchange(NYSE),theNationalAssociationofSecuritiesDealersAutomatedQuotation(NASDAQ)andtheStateSocietiesofCPAshavealsopassednewregulationswhichplaceadditionalburdensonpubliclytradedcompaniesandtheirexternalauditors.TheSarbanes-OxleyAct(SOA)isexpre
9、sslyapplicabletoanycompanyregisteredonexchangesundereithertheSecuritiesActof1933ortheSecurityExchangeActof1934,regardlessofcountryofincorporationorcorporatedomicile.Furthermore,externalauditorsofsuchregistrants,regardlessoftheirnationalityorplaceofbusiness,aresubjecttotheoversightofthePublicCompanyA
10、ccountingOversightBoard(PCAOB)andtothestatutoryrequirementsoftheSOA.TheUnitedStatesSOAhasreverberatedaroundtheglobethroughthecorporateandaccountingreformsaddressedbytheInternationalFederationofAccountants(IFAC);theOrganizationforEconomicCooperationandDevelopment(OECD);theEuropeanCommission(UC);andau
11、thoritativebodieswithinindividualEuropeancountries.II.InternationalFederationofAccountants(IFAC)TheInternationalFederationofAccountants(IFAC)isaprivategovernanceorganizationwhosemembersarethenationalprofessionalassociationsofaccountants.Itformallydescribesitselfastheglobalrepresentativeoftheaccounti
12、ngprofession,withtheobjectiveofservingthepublicinterest,strengtheningtheworldwideaccountancyprofessionandcontributingtothedevelopmentofstronginternationaleconomiesbyestablishingandpromotingadherencetohighqualitystandards.TheFederationrepresentsaccountancygroupsworldwideandhasservedasareminderthatres
13、toringpublicconfidenceinfinancialreportingandtheaccountingprofessionshouldbeconsideredaglobalmission.Itisalsoconsideredakeyplayerintheglobalauditingarenawhich,amongotherthings,constructsinternationalstandardsonauditingandhaslaiddownaninternationalethicalcodeforprofessionalaccountants.TheIFAChasrecen
14、tlysecuredadegreeofsupportforitsendeavorsfromsomeoftheworldsmostinfluentialinternationalorganizationsineconomicandfinancialspheres,includingglobalFinancialStabilityForum(FSF),theInternationalOrganizationofSecuritiesCommissions(IOSCO),theWorldBankand,mostsignificantly,theEuropeanCommunities(EC).InOct
15、oberXX,IFACcommissionedaTaskForceonRebuildingPublicConfidenceinFinancialReportingtouseaglobalperspectivetoconsiderhowtorestorethecredibilityoffinancialreportingandcorporatedisclosure.Itsreport,RebuildingPublicConfidenceinFinancialReporting:AnInternationalPerspective,includesrecommendationsforstrengt
16、heningcorporategovernance,andraisingtheregulatingstandardsofissuers.Amongitsconclusionsandrecommendationsrelatedtoauditcommitteesare:1.Allpublicinterestentitiesshouldhaveanindependentauditcommitteeorsimilarbody.2.Theauditcommitteeshouldregularlyreporttotheboardandshouldaddressconcernsaboutfinancialinformation,internalcontrolsortheaudit.3.Theauditcommitteemustmeetregularlyandhavesufficienttimetoperformitsr
