一种新的会计文化外文翻译.docVIP

外文文献翻译 原文： A New Accounting Culture But 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 board’s 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 nation’s financial reporting system and the accounting profession? Will it be good for America’s financial markets and economic growth? But we’ve looked beyond legislation. We’ve 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 management’s 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