• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>Applied economics, business and development >The Valuation of Internal Control Regarding Financial Reporting in Romania - The Methodology used in Financial Auditing Practice
【24h】

The Valuation of Internal Control Regarding Financial Reporting in Romania - The Methodology used in Financial Auditing Practice

机译：罗马尼亚关于财务报告的内部控制评估-财务审计实践中使用的方法

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The financial scandals and the series of businesses insolvencies - the cause of the rapid decline of investors' confidence in capital markets - they carry imperatively the application of corporative governance rules within supervision and the financial reporting according to the provisions of Sarbanes-Oxley Act, the international and national standards for the supervision of public accounting regarding the internal control auditing of financial reporting corroborated with financial statements of public companies. The attempt to intensify companies corporate respondents' sense of responsibility and to re-edify investors' confidence in companies' financial statements needs both a clear delimitation of executive governance, jurists, accountants, public companies auditors' responsibilities regarding the internal control over financial statements, and the public reporting of any weaknesses of the internal control over financial reporting existing until the date of the assessment made by the company's management and by the auditor. The motivation of the implementation of an internal control over the financial statements may be materialized in investors' significant benefits due to the intensification of company's assignees efforts to prevent frauds, on the one hand, and to monitor the raise of periodic financial reports' credibility, on the other hand. The Sarbanes-Oxley Act (Section 404) formulates requirements towards corporate respondents regarding monitoring and consolidating their own internal control over financial reporting. In order to benefit to the full by the effects of these requirements, the users of financial statements must be informed about these and the implications of the implementation of Section 404 from Sarbanes-Oxley Act, so that they could understand and assess the responsibilities of public companies, of their auditors regarding the identification of the motifs and implications of weak points within the internal control over financial reporting on one company's financial position and performances.
机译：财务丑闻和一系列企业无力偿债-导致投资者对资本市场信心迅速下降的原因-根据萨班斯-奥克斯利法案（Sarbanes-Oxley Act）的规定，它们必须在监督和财务报告中应用公司治理规则。有关财务报告内部控制审计的国际和国家公共会计监督标准，与上市公司的财务报表相符。试图增强公司法人被调查者的责任感，并重新树立投资者对公司财务报表的信心，既需要明确界定执行管理，法学家，会计师，上市公司审计师在财务报表内部控制方面的职责，公开报告公司管理层和审计师进行评估之前存在的财务报告内部控制的任何弱点。一方面，由于公司受让人加大了防止欺诈的力度，并监督定期财务报告的可信度的提高，所以实施财务报表内部控制的动机可能会体现在投资者的重大利益中，另一方面。 《萨班斯-奥克斯利法案》（第404节）针对公司受访者制定了有关监控和巩固自己对财务报告内部控制的要求。为了充分利用这些要求的效果，必须告知财务报表使用者这些信息以及实施《萨班斯-奥克斯利法案》第404条的含义，以便他们能够理解和评估公众的责任公司，以及其审计师，其目的是在对公司财务状况和业绩的财务报告内部控制中确定缺陷的图案和含义。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号