一种新的会计文化外文翻译与原文.docx

一种新的会计文化外文翻译与原文.docx

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一种新的会计文化外文翻译与原文

外文文献翻译

原文：

ANewAccountingCulture

Butnomatterhowsmallaminoritycausedtheproblems,allofusintheaccountingprofessionareworkingtosolvethem.Tobeginwith,wewere“presentatthecreation”ofmanyofthereformideasthatwererecentlyembracedbylaw.Wehelpeddeveloptheproposalforaboardtooverseeauditorsofpubliccompanies,anideathatevolvedintothePublicCompanyAccountingOversightBoard.Wecalledforarequirementthatauditorsbehiredbytheboard’sauditcommittee,notmanagement.Weagreedwithaprohibitiononthosewhoauditpubliccompaniesfromconsultingintwokeyareas:

financialsystemsdesignandimplementation,andinternalauditoutsourcing.Andwecreatedapublic-interesttestagainstwhichallreformscouldbemeasured:

Willithelpinvestorsmakeinformedinvestmentdecisions?

Willitenhanceauditqualityandthequalityoffinancialreporting?

Willithelprestoreconfidenceinthecapitalmarkets,ournation’sfinancialreportingsystemandtheaccountingprofession?

WillitbegoodforAmerica’sfinancialmarketsandeconomicgrowth?

Butwe’velookedbeyondlegislation.We’veengagedinalongandseriousprocessofintrospectionattheAICPAoverwhatwentwrongandwhatmustbedonetomakeitright.

Lettherebenodoubt:

HundredsofthousandsofmembersoftheCPAprofessionsay“no”everyday.“No”meansprotectingthepublicinterestbyrejectingunsoundcorporateaccountingpractices.“No”meansreducingtheriskofdeceitandfraud.“No”meansensuringthatauditedstatementsarenotjustaccurate,butilluminating.“No”meansquestioningandchallengingmanagement.Whenjustified,itmeansrejectingmanagement’saccountingdecisions.Saying“no”meanssaying“yes”toprotectingthepublicinterest.Onlyifauditorsarefullypreparedtosay“no”willinvestorsbefullypreparedtosay“yes.”

“No”isnotalwayseasytosay.Butobscuredbytherecentfocusonourprofessionisthefactthatauditorssayiteveryday.Thesestoriesrarelycometolightbecauseanauditorprevailsonclientstodotherightthing.Everyday,anauditoristellingacorporateexecutivewhatmustbedisclosed,whyanitemcan’tbetreatedinacertainmannerorwhyacertainactivitymustbeshownonthebalancesheet.

Everyyear,membersoftheAICPAcollectivelyconductalmost17,000auditsofpubliccompaniesthatareunblemishedbyrestatementsorallegationsofimpropriety.Thatdoesn’tevenincludehundredsofthousandsofauditsofprivatelyheldcompaniesandgovernmentandnot-for-profitinstitutionsthatexemplifythehigheststandardsofintegrity.

That’sthetruespiritoftheaccountingprofession,aspiritwemustmarshalinpursuitofafairinvestmentclimate.Wemuststriveforzeroauditdefects,knowingfullwellthatacombinationoffactorswillpreventusfromeverachievingperfection.Butwhenafailureoccurs,wemustbeunrelentinginensuringthatitsweaknessesarenotrepeated.

ThepresidentandCongresshavetakenasignificantstep.Theaccountingprofessionisdeterminedtocarrythecauseforward.Werealizethatnosingleinitiativewillrebuildinvestorconfidence,thatnosinglemagicbulletwillputfraudormalfeasancetorest.

MonthsofintrospectionattheAICPAhavebroughtustotheconclusionthatwehavesixleadershiprolestofulfill.Allofthemrequirecooperationwithotherimportantplayers,whohavejurisdictioninmanyvitalareas.

First,theAICPAhasaroleasastandardsetter.WhilethenewPublicCompanyAccountingOversightBoardhasbroadresponsibilities,CPAshavearesponsibilitytosetstandardsfortheirownprofession,justasprofessionalsdoinmedicine,engineeringandarchitecture.

Toensurethatourstandard-settingcapacityisasrobustaspossible,theAICPAwillmakeitaprioritytoobtaingreaterinvolvementoftheusersoffinancialstatementsinsettingauditingstandards.

Wearedevelopingnewguidanceregardinganauditor’spotentialdependencyonfeesfromlargeclients,includingdiscussionwithauditcommitteesaboutpotentialdependencyandexpandedrotationrequirementsforkeypersonnel.Theguidancewouldalsoconsidercompensationpoliciesthatrewardpartnersprimarilybasedonauditingproficienciesandpoliciesthatpreventafirmfrompenalizingapartnerwhosays“no”attheriskoflosingaclient.

Second,theAICPAhasaroleasaliaisonbetweenmarketinstitutionsandcorporations,jointlyshapingprogramsandpoliciestoguardtheinterestsofinvestors.Reducingtheincidenceoffinancialfraudwillrequireapartnershipamongauditors,corporatemanagementandallfinancialprofessionals,withthegoalofachievinganenvironmentoffraud-freefinancialreporting.

Wewilldesignantifraudcriteriaandcontrolsintendedforpubliccorporations,targetedforintroductionnextJune.WeinvitecorporateAmericatoworkwithus.WearecallingontheAuditingStandardsBoardtoenhanceourexistingattestationstandardforCPAstotestandreportonclientantifraudcontrolsandprogramsandtodevelopwaystocommunicatetheresultstothepublic.

Wewillbesponsoringasummit,beforetheendofthisyear,offinancialexecutives,corporatedirectors,auditcommittees,stockexchanges,analystsandregulatorstoidentifynewantifraudinitiativesandcollaborateinimplementingthem.

Third,theAICPAhasaresearchrole.Academicresearchcanprovidenewinsightsintothewho,what,when,whereandwhyofcorporatefraud.Theseinsightswillimprovecorporate-fraud-preventioncontrols,strengthenundergraduateeducationandenhanceauditprocedurestodetectfraud.

Today,IampleasedtoannouncethattheAICPA,theUniversityofTexasatAustinandtheAssociationofCertifiedFraudExaminersarejointlyestablishinganInstituteforFraudStudies.WecalluponleadersincorporateAmericaandCPAfirmstoparticipateinthisinitiative.Wearecommittedtoincorporatingtheresearchresultsintothetaskofstandardsetting.Oneoftheoutcomesmustbeimprovedinvestoreducation.Forthatreason,oneofthefirstresearchprojectswillbetostudyhowinvestorscanhelpprotectthemselvesagainstfraud.

Fourth,theAICPAhasaneducationalrole.Wearedevelopingtrainingprogramsaimedatcombatingfraud.

WewillinitiatediscussionswiththeAmericanAccountingAssociation,theFederationofSchoolsofAccountancy,chairpersonsofuniversityaccountingprogramsandcollegetextbookpublishersaimedatpromptlyincorporatingfraudpreventionmaterialsintotheaccountingcurriculumanduniversitytextbooks.Thiswillgivestudentstheknowledgeandskillstounderstandthefundamentalcharacteristicsoffraud,identifyfactorsthatmayindicateitexistsandacquireenhancedinterviewingtechniques.TheAICPAwillworkwithacademicinstitutionstodevelopappropriatematerials,targetedforinclusionincollegecoursesinthefallofnextyear.

WefurtherbelieveallmembersoftheAICPAshouldcommitmoretimetocontinuingeducationintheareaoffrauddetection.Whileconsiderableongoingprofessionaleducationisrequiredtomaintainprofessionalstandards,wearecallingonauditandfinanceprofessionalsdealingwithpubliccompaniestocommitatleast10percentoftheircontinuingeducationtotheareaoffrauddetection.

Weareurgingstockexchangestomandateeffectiveantifraudtrainingforallmembersofmanagement,boardsofdirectorsandauditcommittees.Asapublicservice,bytheendofthisyear,wewilldevelopandmakeavailable,freeofcharge,trainingprogramsfocusingontherolesandresponsibilitiesofmanagementandthoseincorporategovernance.

Fifth,theAICPAhasaroletoplayinadvancingtheleveloffinancialreporting.Achievingmoretransparentfinancialreportingiscentraltoensuringfairmarketsandrestoringinvestorconfidence.WeareeagertopursuethisgoalinconcertwithFASBandwithleadingcorporateorganizations.Weseektoworkwithallinterestedparties,butwearepreparedtomoveforwardonourownifnecessary.

Oneofourfirststepsistoinitiateadebatewithintheaccountingcommunityonhowtodifferentiatebetweentheneedsofwidelyheldandprivatelyheldbusinesses,andhowtoreformGAAPtoreflectthisreality.Giventhemediafocusonpubliccompanies,it’seasytolosesightofboththeimportanceofsmallbusinessanditsuniquereportingneeds.Asafirststepinaddressingthis,theAICPAisaskingallofourcommitteesandthoseofstatesocietiesthatdealwithsmall-companyissuestoputthishighontheiragendas.Feedbackisduebythefirstquarterofnextyear.

WewillworkwithFASBtoensureanimprovedreportingmodelisbuiltthatwillprovideinvestorswithhigher-qualityinformation—addressingsuchissuesasoff-balance-sheetactivity,liquidity,financialperformanceindicatorsandunreportedintangibles.

Inaddition,we’reworkingwiththeCanadianInstituteofCharteredAccountantstoleadthewayinupdatingthereportingmodel.We’vejointlydevelopedtheValueMeasurementandReportingCollaborative,whichbringstogetherstakeholdersinthefinancialreportingprocessfromaroundtheworldtodeterminethebestmethodologiesforvaluemeasurementsandreporting.Thiswillenableinvestorstoseemoreinformationaboutwhatmakesacompanysuccessful.Itwillalsohelpboardsofdirectorsandseniormanagementtomakebetterstrategicdecisions.

WefullysupporttheSEC’scurrentproposaltoexpandandenhancethedisclosureofestimatesandaccountingpolicies.Whenthenewrulesarefinalized,wewillprovideourmemberswithtoolstoimplementit.Theadditionaldisclosuresshouldbeincludedeitheraspartofthefinancialstatementdisclosuresoraspartofmanag