The registered public accounting firm shall report directly to the audit committee. 备案登记的注册会计师事务所应当直接向审计委员会报告。
But the credibility of internal control self-assessment report disclosed by the board of directors is suspect, theoretically, it need public accounting firm to assure internal control self-assessment report, in order to improve the credibility of internal control information. 但是董事会披露的内部控制自我评估报告的可信性仍然值得怀疑,理论上需要会计师事务所对内部控制自我评估报告进行鉴证,以增强内部控制信息的可信度。
With respect to the internal control assessment required by this section, each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. 关于本段要求的对内部控制的评价,每一个为上市公司编制和发表审计报告的备案登记的注册会计师事务所,应当对管理层提供的评价,进行审核和报告。
That is to say, one part of public certified auditor in enterprises are selected and engaged by the accounting report providers, the other part of public certified accounts are selected and engaged by the accounting report users. 即有一部分企业中的会计师由会计报告提供者选聘,另一部分企业的审计会计师由会计报告使用者选聘。
- 1 to perform material services that a public accounting firm uses or relies on in issuing all or part of its audit report with respect to any issuer, or -1为发行人提供实质性服务,会计师事务所运用或依赖这样的服务发布全部或部分与发行人相关的审计报告,或者