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.Almostallcasesofforeigncorporateaccountingfraudswerecommittedbyentitiesthatconducttheirbusinessesinmorethanonecountry,andmostoftheseentitiesarealsolistedonstockexchanges.FollowingthelegislativeandregulatoryreformsofcorporateAmerica,resultingfromtheSarbanesOxleyActofXX,reformswerealsoinitiatedworldwide.Theprimarypurposeofthispaperistwofold:(1)toidentifytheprominentAmericanandforeigncompaniesinvolvedinfraudulentfinancialreportingandthenatureofaccountingirregularitiestheycommitted;and(2)tohighlighttheglobalreactionforcorporatereformswhichareaimedatrestoringinvestorconfidenceinfinancialreporting,thepublicaccountingprofessionandglobalcapitalmarkets.2、CasesofGlobalCorporateAccountingFraudsThelistofcorporatefinancialaccountingscandalsintheisextensive,andeachonewastheresultofoneormorecreativeaccountingirregularities.Exhibit1identifiesasampleofcompaniesthatcommittedsuchfraudandthenatureoftheirfraudulentfinancialreportingactivities.EXHIBIT1.ASAMPLEOFCASESOFCORPORATEACCOUNTING3、GlobalRegulatoryActionforCorporateandAccountingReformsI.Sarbanes-OxleyActofXX(SOAXX)Inresponsetocorporateandaccountingscandals,theeffectsofwhicharestillbeingfeltthroughouttheeconomy,andinordertoprotectpublicinterestandtorestoreinvestorconfidenceinthecapitalmarket,lawmakers,inacompromisebytheHouseandSenate,passedtheSarbanes-OxleyActofXX.PresidentBushsignedthisActintolaw(PublicLaw107-204)onJuly30,XX.TheActresultedinmajorchangestocompliancepracticesoflargeandcompanieswhosesecuritiesarelistedortradedonstockexchanges,requiringexecutives,boardsofdirectorsandexternalauditorstoundertakemeasurestoimplementgreateraccountability,responsibilityandtransparencyoffinancialreporting.Thestatutesoftheact,andthenewSECinitiativesthatfollowed,areconsideredthemostsignificantlegislationandregulationsaffectingthecorporatecommunityandtheaccountingprofessionsince1933.OtherregulatorybodiessuchastheNewYorkStockExchange(NYSE),theNationalAssociationofSecuritiesDealersAutomatedQuotation(NASDAQ)andtheStateSocietiesofCPAshavealsopassednewregulationswhichplaceadditionalburdensonpubliclytradedcompaniesandtheirexternalauditors.TheSarbanes-OxleyAct(SOA)isexpresslyapplicabletoanycompanyregisteredonexchangesundereithertheSecuritiesActof1933ortheSecurityExchangeActof1934,regardlessofcountryofincorporationorcorporatedomicile.Furthermore,externalauditorsofsuchregistrants,regardlessoftheirnationalityorplaceofbusiness,aresubjecttotheoversightofthePublicCompanyAccountingOversightBoard(PCAOB)andtothestatutoryrequirementsoftheSOA.TheUnitedStatesSOAhasreverberatedaroundtheglobethroughthecorporateandaccountingreformsaddressedbytheInternationalFederationofAccountants(IFAC);theOrganizationforEconomicCooperationandDevelopment(OECD);theEuropeanCommission(UC);andauthoritativebodieswithinindividualEuropeancountries.II.InternationalFederationofAccountants(IFAC)TheInternationalFederationofAccountants(IFAC)isaprivategovernanceorganizationwhosemembersarethenationalprofessionalassociationsofaccountants.Itformallydescribesitselfastheglobalrepresentativeoftheaccountingprofession,withtheobjectiveofservingthepublicinterest,strengtheningtheworldwideaccountancyprofessionandcontributingtothedevelopmentofstronginternationaleconomiesbyestablishingandpromotingadherencetohighqualitystandards.TheFederationrepresentsaccountancygroupsworldwideandhasservedasareminderthatrestoringpublicconfidenceinfinancialreportingandtheaccountingprofessionshouldbeconsideredaglobalmission.Itisalsoconsideredakeyplayerintheglobalauditingarenawhich,amongotherthings,constructsinternationalstandardsonauditingandhaslaiddownaninternationalethicalcodeforprofessionalaccountants.TheIFAChasrecentlysecuredadegreeofsupportforitsendeavorsfromsomeoftheworldsmostinfluentialinternationalorganizationsineconomicandfinancialspheres,includingglobalFinancialStabilityForum(FSF),theInternationalOrganizationofSecuritiesCommissions(IOSCO),theWorldBankand,mostsignificantly,theEuropeanCommunities(EC).InOctoberXX,IFACcommissionedaTaskForceonRebuildingPublicConfidenceinFinancialReportingtouseaglobalperspectivetoconsiderhowtorestorethecredibilityoffinancialreportingandcorporatedisclosure.Itsreport,RebuildingPublicConfidenceinFinancialReporting:AnInternationalPerspective,includesrecommendationsforstrengtheningcorporategovernance,andraisingtheregulatingstandardsofissuers.Amongitsconclusionsandrecommendationsrelatedtoauditcommitteesare:1.Allpublicinterestentitiesshouldhaveanindependentauditcommitteeorsimilarbody.2.Theauditcommitteeshouldregularlyreporttotheboardandshouldaddressconcernsaboutfinancialinformation,internalcontrolsortheaudit.3.Theauditcommitteemustmeetregularlyandhavesufficienttimetoperformitsr