外文文献翻译原文：A New Accounting CultureBut no matter how small a minority caused the problems, all of us in the accounting profession are working to solve them. To begin with, we were “present at the creation” of many of the reform ideas that were recently embraced by law. We helped develop the proposal for a board to oversee auditors of public companies, an idea that evolved into the Public Company Accounting Oversight Board. We called for a requirement that auditors be hired by the boards audit committee, not management. We agreed with a prohibition on those who audit public companies from consulting in two key areas: financial systems design and implementation, and internal audit outsourcing. And we created a public-interest test against which all reforms could be measured: Will it help investors make informed investment decisions? Will it enhance audit quality and the quality of financial reporting? Will it help restore confidence in the capital markets, our nations financial reporting system and the accounting profession? Will it be good for Americas financial markets and economic growth? But weve looked beyond legislation. Weve engaged in a long and serious process of introspection at the AICPA over what went wrong and what must be done to make it right. Let there be no doubt: Hundreds of thousands of members of the CPA profession say “no” every day. “No” means protecting the public interest by rejecting unsound corporate accounting practices. “No” means reducing the risk of deceit and fraud. “No” means ensuring that audited statements are not just accurate, but illuminating. “No” means questioning and challenging management. When justified, it means rejecting managements accounting decisions. Saying “no” means saying “yes” to protecting the public interest. Only if auditors are fully prepared to say “no” will investors be fully prepared to say “yes.” “No” is not always easy to say. But obscured by the recent focus on our profession is the fact that auditors say it every day. These stories rarely come to light because an auditor prevails on clients to do the right thing. Every day, an auditor is telling a corporate executive what must be disclosed, why an item cant be treated in a certain manner or why a certain activity must be shown on the balance sheet. Every year, members of the AICPA collectively conduct almost 17,000 audits of public companies that are unblemished by restatements or allegations of impropriety. That doesnt even include hundreds of thousands of audits of privately held companies and government and not-for-profit institutions that exemplify the highest standards of integrity. Thats the true spirit of the accounting profession, a spirit we must marshal in pursuit of a fair investment climate. We must strive for zero audit defects, knowing full well that a combination of factors will prevent us from ever achieving perfection. But when a failure occurs, we must be unrelenting in ensuring that its weaknesses are not repeated. The president and Congress have taken a significant step. The accounting profession is determined to carry the cause forward. We realize that no single initiative will rebuild investor confidence, that no single magic bullet will put fraud or malfeasance to rest. Months of introspection at the AICPA have brought us to the conclusion that we have six leadership roles to fulfill. All of them require cooperation with other important players, who have jurisdiction in many vital areas. First, the AICPA has a role as a standard setter. While the new Public Company Accounting Oversight Board has broad responsibilities, CPAs have a responsibility to set standards for their own profession, just as professionals do in medicine, engineering and architecture. To ensure that our standard-setting capacity is as robust as possible, the AICPA will make it a priority to obtain greater involvement of the users of financial statements in setting auditing standards. We are developing new guidance regarding an auditors potential dependency on fees from large clients, including discussion with audit committees about potential dependency and expanded rotation requirements for key personnel. The guidance would also consider compensation policies that reward partners primarily based on auditing proficiencies and policies that prevent a firm from penalizing a partner who says “no” at the risk of losing a client. Second, the AICPA has a role as a liaison between market institutions and corporations, jointly shaping programs and policies to guard the interests of investors. Reducing the incidence of financial fraud will require a partnership among auditors, corporate management and all financial professionals, with the goal of achieving an environment of fraud-free financial reporting. We will design antifraud criteria and controls intended for public corporations, targeted for introduction next June. We invite corporate America to work with us. We a