英语翻译
英语翻译
CONCLUSION
Our review suggests audit researchers can play a valuable role in helping to shape the communication process among various parties in the governance structure.Hopefully,future academic
research will continue to examine ways to improve auditor-audit committee communications to ensure a high-quality financial reporting process.For instance,it is important to consider
the factors that can be put in place to ensure the audit committee can serve as an effective sounding board for the external auditors when resolving financial or control reporting disputes with management.This is an important avenue for research,and to our knowledge the only post-SOX study to directly address this issue finds that auditors report that audit committees generally play a very passive role in resolving disputes \3Cohen,Krishnamoorthy,and Wright 2007\4.Further,
given the SEC’s recent increased attention on the MD&A,another issue to consider is whether mandating a more comprehensive communication between the auditor and the audit committee
on the contents of the MD&A will strengthen the voracity of this communication to shareholders and serve to curb management’s attempts to create an overly favorable impression of the
company.
CONCLUSION
Our review suggests audit researchers can play a valuable role in helping to shape the communication process among various parties in the governance structure.Hopefully,future academic
research will continue to examine ways to improve auditor-audit committee communications to ensure a high-quality financial reporting process.For instance,it is important to consider
the factors that can be put in place to ensure the audit committee can serve as an effective sounding board for the external auditors when resolving financial or control reporting disputes with management.This is an important avenue for research,and to our knowledge the only post-SOX study to directly address this issue finds that auditors report that audit committees generally play a very passive role in resolving disputes \3Cohen,Krishnamoorthy,and Wright 2007\4.Further,
given the SEC’s recent increased attention on the MD&A,another issue to consider is whether mandating a more comprehensive communication between the auditor and the audit committee
on the contents of the MD&A will strengthen the voracity of this communication to shareholders and serve to curb management’s attempts to create an overly favorable impression of the
company.
英语人气:252 ℃时间:2020-01-28 22:41:01
优质解答
哈哈,还好没有睡觉..让我这个会计专业人人来帮你翻译吧.括号里面的东西是我加的,有的东西不是直译的哈.我们的评论显示,审计研究人员在帮助形成治理结构中各团体之间的沟通过程上,发挥了宝贵的作用.但愿今后的学术研...
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