【财务管理内部审计 】萨班斯奥克斯利法案与内部审计师相关的关键条款汇总

1、 财务管理内部审计萨班斯奥克斯利法案与内部审计师相关的关键条款汇总 萨班斯奥克斯利法案与内部审计师相关的关键条款汇总发布时间：来源：CIA 研究中心THESARBANES-OXLEYACTOF2002SummaryofKeyProvisionsofInteresttoInternalAuditors2002 年萨班斯奥克斯利法案与内部审计师相关的关键条款汇总Sec.2Definitions定义Definestermsusedinthebill,includingthefollowing:法案中对以下名词定义为：Auditmeansanexaminationofthefinancialstate

2、mentsofanyissuerbyanindependentpublicaccountingaccordancewiththerulesoftheBoardortheCommissionforthepurposeofexpressinganopiniononsuchsents.审计：为了对财务报表出具意见而由独立的会计师事务所根据本委员会的规则对某个报表发布者提供务报表进行的审查。Auditmitteemeans:(A)amitteeestablishedbyandamongsttheboardofdirectorsofanissuerforthepurpverseeingtheaccoun

3、tingandfinancialreportingprocessesoftheissuerandauditsofthefinancialstatemeheissuer;or(B)theentireboardofdirectorsifnosuchmitteeexists.审计委员会：（A）由发布者的董事会组建并由董事会成员组成的一个委员会,对其会计和财务报告以及财务报表的审计过程进行监管；或（2）如果不存在这样的委员会,则整个董事会即为审计委员Auditreportmeansadocumentorotherrecord:(A)preparedfollowinganauditperformedfo

4、rpurposesofebyanissuerwiththerequirementsofthesecuritieslaws;and(B)inwhichapublicaccountingfirmeither:(1)rththeopinionofthatfirmregardingafinancialstatement,report,orotherdocument;or(2)assertsthatnosucioncanbeexpressed.审计报告：一份文件或其他符合以下特征的记录：（A）在执行完以遵循相关证券法律的要求为目的行的审计之后出具的；和（B）在该文件或记录中,会计师事务所（1）对其财务报

5、表、报告或其他 表的意见,或（2）申明对这些事项无法表达意见。Non-auditservicesmeansanyprofessionalservicesprovidedtoanissuerbyaregisteredpublicaccount,otherthanthoseprovidedtoanissuerinconnectionwithanauditorareviewofthefinancialstatementsofan.非审计服务：指由注册会计师事务所向报表发布者提供的、与其财务报表审计或复核无关的其他专业Professionalstandardsmeans:(A)accountingpr

6、inciplesthatare(1)establishedbythestandardsettingbnd(2)relevanttoauditreportsforparticularissuers,ordealtwithinthequalitycontrolsystemofaparticularreedpublicaccountingfirm;and(B)auditingstandards,standardsforattestationengagements,qualitycontrciesandprocedures,ethicalandpetencystandards,andindepende

7、ncestandardsthattheBoardorSECdenes(1)relatetothepreparationorissuanceofauditreportsforissuers;and(2)areestablishedoradoptedbyardorpromulgatedasSECrules.专业标准：是指（A）那些（1）由标准制订机构建立,并且（2）与特定的发布者的审计报告相关,对特定的注册会计师事务所的质量控制系统的会计准则；同时（B）由本委员会或证券与交易委员会的（1）与发布者的审计报告的编制或发布有关的；并且（2）由本委员会制订或采纳的,或由证券委员会颁布的,各种报表审计的审

8、计准则、标准,质量控制政策及其程序、道德与胜任能力标准,独标准,等等。Sec.3Commissionrulesandenforcement委员会的规则和施行TITLEI-PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARD第一部分民众公司会计监管委员会Sec.101Establishment;administrativeprovisions组建、管理条款ThePublicCompanyAccountingOversightBoard(TheBoard)isestablishedasanindependent(nonfeden-profitcorporation.Itsha

9、lloverseetheauditofpublicpaniesthataresubjecttothesecuritieslaws,andrelatters,inordertoprotecttheinterestsofinvestorsandfurtherthepublicinterestinthepreparationofinformativurate,andindependentauditreportsforpaniesthesecuritiesofwhicharesoldto,andheldbyandfor,publicirs.上市公司会计监管委员会（简称委员会）是独立的（非联邦的）非盈利

10、性社团法人。其职责是对受证券法规监管的上市公司和相关事项的审计进行监督,以便保护投资者的利益,并且促使民众关注那向民众发售股票、被民众持有股票或替民众持有股票的公司而编制的有用的、准确的和独立的审计报TheBoardshallhavefivemembers,appointedfromamongprominentindividualsofintegrityandreputatio aveademonstratedmitmenttotheinterestsofinvestorsandthepublic,andanunderstandingoftheresponssforandnatureofthe

11、financialdisclosuresrequiredofissuersunderthesecuritieslawsandtheobligationsountantswithrespecttothepreparationandissuanceofauditreportswithrespecttosuchdisclosures.委员会应由 5 人组成。成员应当由诚实而有声望的杰出人士组成。Twomembers,andonlytwomembers,oftheBoardshallbeorhavebeencertifiedpublicaccountants.Ifoneetwomembersisthe

12、chairperson,heorshemaynothavebeenapracticingcertifiedpublicaccountantforatlveyearspriortohisorherappointmenttotheBoard.委员会中的两人而且只有两人应当是或已经是的注册会计师。如果两人中的一人又是委员会主席,他在上任之前的五年内没有从事注册会计师工作。TheBoardshall:Registerpublicaccountingfirmsthatprepareauditreportsforissuers.Establishoradopt,orboth,byrule,auditing

13、,qualitycontrol,ethics,independence,andotherstandardsrelahepreparationofauditreportsforissuers.Conductinspectionsofregisteredpublicaccountingfirms.Conductinvestigationsanddisciplinaryproceedingsconcerning,andimposeappropriatesanctionswheriedupon,registeredpublicaccountingfirmsandassociatedpersonsofs

14、uchfirms.PerformsuchotherdutiesorfunctionsastheBoarddeterminesarenecessaryorappropriatetopromotehigessionalstandardsamong,andimprovethequalityofauditservicesofferedby,registeredpublicaccountinsandassociatedpersonsthereof,orotherwisetocarryoutthisAct,inordertoprotectinvestors,ortofurtherthicinterest.

15、EnforcepliancewiththisAct,therulesoftheBoard,professionalstandards,andthesecuritieslawsrelatingtreparationandissuanceofauditreportsandtheobligationsandliabilitiesofaccountantswithrespectthereegisteredpublicaccountingfirmsandassociatedpersonsthereof.SetthebudgetandmanagetheoperationsoftheBoardandthes

16、taffoftheBoard.委员会应当：对编制审计报告的注册会计师事务所进行备案登记；根据规则,建立和/或采纳与编制审计报告相关的审计、质量控制、职业道德、独立性和其他标准； 对备案登记的注册会计师事务所的实施检查；对备案登记的注册会计师事务所及其从业人员进行调查和执业操守听证,如果证实必要,进行适当的履行委员会认为必要的或适当的能够促使备案登记的注册会计师事务所及其从业人员建立较高的职准和审计服务质量的职能,或者根据本法案采取保护投资者利益,或促进民众利益的行动。要求备案登记的注册会计师事务所及其从业人员必须遵守本法案、委员会的规则、专业标准和相关法规中与编制和发布审计报告有关的内容,以及

17、会计师的相应的义务与责任；制订预算,并对委员会及其成员进行管理。Sec.102RegistrationwiththeBoard在委员会注册Beginning180daysaftertheSECcertifiesthattheBoardisoperational,itshallbeunlawfulforanypersonwhwitharegisteredpublicaccountingfirmtoprepareorissue,ortoparticipateinthepreparationorissuanceof,ditreportwithrespecttoanyissuer.在证券交易委员会批准

18、本委员会正式运行 180 天后,未在备案登记的注册会计师事务所登记而编制或或者参与编制或发布任何审计报告的人员,均属违法。Sec.103Auditing,qualitycontrol,andindependencestandardsandrules审计、质量控制和独立性准则和规则TheBoardshallincludeintheauditingstandardsthatitadopts,requirementsthateachregisteredpublicaccngfirmshall:prepare,andmaintainforaperiodofnotlessthan7years,audit

19、workpapers,andotherinformationrelatedtoditreport,insufficientdetailtosupporttheconclusionsreachedinsuchreport;andprovideaconcurringorsecondpartnerreviewandapprovalofsuchauditreport(andotherrelatedinformatidconcurringapprovalinitsissuance,byaqualifiedpersonassociatedwiththepublicaccountingfirm,othere

20、personinchargeoftheaudit,orbyanindependentreviewer.监管委员会应当在其采纳的审计标准中要求备案登记的注册会计师事务所做到：在编制审计工作底稿和其他与审计报告相关的信息时,提供充分的细节,来支持该报告的结论。存不得少于七年；由实施该审计的人员之外的,在该注册会计师事务所登记的合格的人员,对该审计报告和签发进行 核批准或由其他合伙人进行二次复核批准。Theauditingstandardsshallalsoincluderequirementsthateachregisteredpublicaccountingfirmshalldeneachaud

21、itreportthescopeoftheauditorstestingoftheinternalcontrolstructureandproceduresoftheissquiredbysection404(b),andpresent(insuchreportorinaseparatereport):审计标准还应当根据法案的 404(b)节,要求备案登记的注册会计师事务所在每一份审计报告中描述的内部控制结构和程序的测试的范围。在该报告或一份单独的报告中陈述：thefindingsoftheauditorfromsuchtesting;anevaluationofwhethersuchinte

22、rnalcontrolstructureandprocedures:1.includemaintenanceofrecordsthatinreasonabledetailaccuratelyandfairlyreflectthetransactionsanddispositionsoftheassetsoftheissuer;videreasonableassurancethattransactionsarerecordedasnecessarytopermitpreparationoffinanatementsinaccordancewithgenerallyaccepted

23、accountingprinciples,andthatreceiptsandexpendituresssuerarebeingmadeonlyinaccordancewithauthorizationsofmanagementanddirectorsoftheissuer;anadescription,ataminimum,ofmaterialweaknessesinsuchinternalcontrols,andofanymaterialnonpliancdonthebasisofsuchtesting.审计人员在该测试中的发现；评价此类内部控制结构或程序是否：（1）保存了以合理的详细程度

24、准确和公平地反映了上市公司交资产处置的记录；（2）合理地鉴证被审计公司的业务已经被记载,以便根据公认会计准则编制财务并且上市公司的收支状况符合管理层和董事的授权；并且至少要描述在测试基础上所发现的,此类内部控制存在的重要缺陷,和重大的违规的情况。Theauditingstandardsshallalsoinclude-inthequalitycontrolstandardsthattheBoardadoptswithrespectssuanceofauditreports-requirementsforeveryregisteredpublicaccountingfirmrelatingto:

25、monitoringofprofessionalethicsandindependencefromissuersonbehalfofwhichthefirmissuesauditreconsultationwithinsuchfirmonaccountingandauditingquestions;supervisionofauditwork;hiring,professionaldevelopment,andadvancementofpersonnel;theacceptanceandcontinuationofengagements; internalinspection;andsucho

26、therrequirementsastheBoardmayprescribe.在监管委员会关于审计报告的发布的质量控制标准中,还应当包括对备案登记的注册会计师事务所在方面的要求：监督发布审计报告的报表签发者的职业道德和独立性；在事务所内部对会计与审计问题进行咨询；审计工作的指导；员工的雇佣、职业培训和升迁；业务的承揽和继续；内部检查；监管委员会指定的其他要求。Sec.108Accountingstandards会计准则TheSECmayrecognize,asgenerallyacceptedforpurposesofthesecuritieslaws,anyaccountingprincit

27、ablishedbyastandardsettingbodythat:isorganizedasaprivateentity;hasaboardoftrusteesservinginthepublicinterest,themajorityofwhomarenot,concurrentwiththeirservicchboard,andhavenotbeenduringthetwo-yearperiodprecedingsuchservice,associatedpersonsofanyrredpublicaccountingfirm;isfundedasprovidedinsection10

28、9ofthisAct;hasadoptedprocedurestoensurepromptconsideration,bymajorityvoteofitsmembers,ofchangestoaccgprinciplesnecessarytoreflectemergingaccountingissuesandchangingbusinesspractices;andconsiders,inadoptingaccountingprinciples,theneedtokeepstandardscurrentinordertoreflectchangesusinessenvironment,the

29、extenttowhichinternationalconvergenceonhighqualityaccountingstandardsissaryorappropriateinthepublicinterestandfortheprotectionofinvestors;andthattheSECdetermineshasthecapacitytoassistitinfulfillingtherequirementsoftheSecuritiesExchangeA 934,because,ataminimum,thestandardsettingbodyiscapableofimprovi

30、ngtheaccuracyandeffectivenenancialreportingandtheprotectionofinvestorsunderthesecuritieslaws.AnysuchstandardsettingbodydedinthissectionshallsubmitanannualreporttotheSECandthepublic,containingauditedfinancialstatemthatstandardsettingbody.证券交易委员会可以采用任何被普遍接受的会计原理,建立这些原理的标准制订机构应当符合以下要按照私营实体组建；具有一个代表民众利益

31、的信托人委员会,该委员会的大部分成员,在受聘于该委员会的同时,或两年没有与任何一家备案登记的注册会计师事务所关联；该标准制订机构根据本法案 109 段获得资助；建立了一套迅速反应程序,经由成员的多数表决,可以改变会计原理,以便应对新起的会计课题和的经营实践；在采用会计原理时,考虑保持准则的及时性,以便反映商业环境的变化,国际上对于高质量的会计需要程度,或符合民众利益和对投资者的保护；并且经证券交易委员会确认,具备支持其达成 1934 年证券交易法的要求的能力,因为,标准制订机构能够在证券法律的框架内改善财务报告的准确性和有效性,并且保护投资者。本节所指的任何一家标订机构都应当向证券交易委员会和

32、民众提交年度报告,其内容应当包括经审计的该标准制订机构的财表。TITLEII-AUDITORINDEPENDENCE第二部分审计师的独立性Sec.201Servicesoutsidethescopeofpracticeofauditors审计师执业范围之外的服务Makesitunlawfulforaregisteredpublicaccountingfirmtocontemporaneouslyperformbothauditandnon-ervices.Theprohibitednon-auditservicesincludethefollowing:bookkeepingorotherse

33、rvicesrelatedtotheaccountingrecordsorfinancialstatementsoftheauditclient;financialinformationsystemsdesignandimplementation;appraisalorvaluationservices,fairnessopinions,orcontribution-in-kindreports;actuarialservices;internalauditoutsourcingservices;managementfunctionsorhumanresources; brokerordeal

34、er,investmentadvisor,orinvestmentbankingservices;legalservicesandexpertservicesunrelatedtotheaudit;andanyotherservicethattheBoarddetermines,byregulation,impermissible.规定备案登记的注册会计师事务所同时提供审计服务或非审计服务属于违法。被禁止的非审计服务包簿记服务或与审计客户的会计记录或财务报表有关的其他服务；财务信息系统的设计和安装；评估或估值服务,公平性意见,或参与了意见或提供了帮助的报告；精算服务；内部审计外包服务；管理职能

35、或人力资源管理；交易代理、经纪人、投资顾问或投资银行服务；与审计无关的司法服务或专业服务；监管委员会禁止的其他服务。Beyondtheseprohibitions,aregisteredpublicaccountingfirmmayengageinanynon-auditingservice(inctaxservices)foranauditclientonlyifthesuchserviceisapprovedinadvancebytheclientsauditmittee.ExensfromtheprohibitionsmaybegrantedbytheBoardonacase-by-ca

36、sebasistotheextentthatsuchexemptiecessaryorappropriateinthepublicinterest.SuchexemptionsaresubjecttoreviewbytheSEC.除上述事项之外,备案登记的注册会计师事务所只有在事先征得审计客户的审计委员会同意方可进行计业务（包括税务服务）。如果监管委员会认为对于维护民众利益具有必要性或适当性,可以采用专形式予以豁免。这类豁免要服从证券交易委员会的复查。Sec.202Preapprovalrequirements预准要求Allauditingservices(includingunderwrit

37、ingfortlettersorstatutoryauditsrequiredforinsurancepaniesforpesofStatelaw)andnon-auditservicesmustbepreapprovedbytheissuersauditmittee.Deminimusexception:Preapprovalisnotrequiredfornon-auditingservicesif:(1)theaggregatedollarvaluchservicesdoesnotexceedfivepercentofthetotalrevenuespaidbytheissuertoth

38、eauditorduringthefiscanwhichthenonauditservicesareprovided;(2)suchserviceswerenotrecognizedbytheissueratthetimeofgagementtobenon-auditservices;and(3)suchservicesarepromptlybroughttotheattentionofandapprov heauditmitteepriortothepletionoftheaudit.Anyauditmitteeapprovalofnon-auditservicesshallbedisclo

39、svestorsintherequiredperiodicreports.Theauditmitteemaydelegatepreapprovalauthoritytooneormoreofitsmembers(whoareindependentdirs)providedthatanydecisionstakenbythatdelegatedmember(s)mustbepresentedtotheauditmittee.所有审计服务（包括根据州法律向保险公司提供的安慰函或法定审计）和非审计服务均需通过上市公计委员会的预先批准。最低例外条件：对于非审计服务,可以不需要预准,如果：（1）上市公司

40、支付给该审计师的非审计酬不超过被审计会计年度总收入的 5%；（2）在提供服务时,上市公司并为意识到该服务是非审计并且（3）此类服务很快被提交审计委员会,并在审计工作结束之前完成。审计委员会批准的任何非务均应在定期的报告中向投资者披露。审计委员会可以将预准权利授予一个或多个成员（必须是独立事）,前提是该成员（组）必须提交审计委员会批准。Sec.203Auditpartnerrotation审计合伙人的更换Makesitunlawfulforaregisteredpublicaccountingfirmtoprovideauditservicestoanissuerifeither(1)thele

41、ditpartneror(2)theauditpartnerresponsibleforreviewingtheaudithasprovidedsuchservicestotheissuerhofthepriorfiveyears.规定备案登记的注册会计师事务所在下列情况下提供审计服务是违法的：（1）首席审计合伙人或（审计负有复核责任的合伙人在过去 5 年内向该客户提供过此类非审计服务。Sec.204Auditorreportstoauditmittees审计师向审计委员会报告Requiresregisteredpublicaccountingfirmstomaketimelyreportst

42、oitsissuerclients.Suchreportsshallincallcriticalaccountingpoliciesandpracticestobeused;allalternativetreatmentsoffinancialinformationwithingenerallyacceptedaccountingprinciplesthathavediscussedwithmanagementofficialsoftheissuer,ramificationsoftheuseofsuchalternativedisclosuresatments,andthetreatment

43、preferredbytheauditor;andothermaterialwrittenmunicationsbetweentheauditorandmanagementoftheissuer(e.g.managementlescheduleofunadjusteddifferences).要求备案登记的注册会计师事务所及时向其审计客户报告审计情况。这些报告应当包括： 使用的所有重要的会计政策和方法；与上市公司管理层讨论过的公认会计准则允许的所有财务信息处理办法,这些披露和处理办法对会的影响,以及审计师选择的办法；审计师与管理层之间的其他重要的书信函电往来（例如管理人员的信件或未调整差异的表

44、格）。Sec.206Conflictsofinterest利益冲突Itshallbeunlawfulforaregisteredpublicaccountingfirmtoprovideanyauditservicetoanissueriftheissuer,CFO,CAO,orcontrollerwaspreviouslyemployedbytheauditorandparticipatedinanycapacityintheaudissuerduringtheone-yearperiodprecedingthedateoftheinitiationoftheaudit.如果被审计上市公司的

45、首席执行官、首席财务官、首席审计官或财务主管在开始审计前一年内曾受雇审计师并参与过对该上市公司审计的任何工作,应视为违法。TITLEIII-CORPORATERESPONSIBILITY第三部分公司责任Sec.301Publicpanyauditmittees上市公司审计委员会Within270daysafterthedateofenactment,theSECshallissuerulesdirectingthenationalsecuritiesexchandnationalsecuritiesassociationstoprohibitthelistingofanysecurityfor

46、anyissuerthatdoesnthaveanauee,providedthatthereisareasonableopportunitytocuredefectspriortosuchprohibition.在本法案实施 270 天之内,证券交易委员会应当向全国性的证券交易所和证券协会颁布规则,禁止审计委员会的任何公司在任何交易所上市交易,除非有合理的机会能够使这类不足能够被禁止交易之到解决。Anauditmittee,initscapacityasamitteeoftheboardofdirectors,shallbedirectlyresponsiblefortheappointpe

47、nsation,andoversightoftheworkofanyregisteredpublicaccountingfirmemployedbythatissuer(includsolutionofdisagreementsbetweenmanagementandtheauditorregardingfinancialreporting)forthepurppreparingorissuinganauditreportorrelatedwork.Theregisteredpublicaccountingfirmshallreportdirectlauditmittee.审计委员会因其是由董

48、事会成员组成的委员会,应当直接负责为上市公司指定、偿付和监督备案登记册会计师事务所的编制、发布审计报告和其他相关工作。备案登记的注册会计师事务所应当直接向审员会报告。Eachmemberoftheauditmitteeoftheissuershallbeamemberoftheboardofdirectorsoftheissuer,andshawisebeindependent.Tobeconsideredindependent,amemberofanauditmitteeshallnot:(1)acceptan ulting,advisory,orotherpensatoryfeefromt

49、heissuer;or(2)beanaffiliatedpersonoftheissueroranysubsidTheSECisgrantedauthoritytomakeexemptions.)Eachauditmitteeshallestablishproceduresto:(1)receive,retain,andtreatplaints;(2)handlewhistleblowemationregardingquestionableaccountingorauditingmatters.Eachauditmitteeshallhavetheauthoritytoengageindepe

50、ndentcounselandotheradvisors.Eachissuershallprovideforappropriatefunding,asdeterminedbyitsauditmittee,forpaymentofpensationtheregisteredpublicpanyaccountingfirmforauditreports;and(2)anyindependentcounseloradvisorretaytheauditmittee.审计委员会的每一个成员均应是上市公司董事会成员,或者应当独立。独立是指其不应当：（1）上市公司的任何咨询、顾问或其他报酬；或（2）是上市

51、公司或其下属机构的关联人员（除非获得证委员会的豁免）。每个审计委员会成员均应建立下列程序,来：（1）接待、获取和处理投诉；（2）处理揭发者提供有疑问的会计与审计事务的信息。每一个审计委员会都有权聘用独立律师或其他顾问。每一个上市公司要提供由审计委员会确定的资金支持,用以偿付：（1）编制审计报告的备案登记的计师事务所；和（2）审计委员会聘请的独立律师或顾问。Sec.302Corporateresponsibilityforfinancialreports公司对财务报告的责任Within30daysafterenactment,theSECshall,byrule,require,foreachp

52、anyfilingperiodicreportsundersec3(a)or15(d)oftheSecuritiesExchangeActof1934,thattheprincipalexecutiveofficerorofficersandtheprinnancialofficerorofficers,orpersonsperformingsimilarfunctions,certifyineachannualorquarterlyreportfiubmittedundereithersuchsectionofsuchActthat:在本法案生效后 30 天内,证券交易委员会应当要求所有上市

53、公司按 1934 年证券交易法 13（a）段（d）段呈报定期报告,主要执行官（们）、首席财务官（们）,或履行相似职务的人员们,在依上各段的要求呈报的每一份年度或季度报告证实：thesigningofficerhasreviewedthereport;签字的官员已经复核了该报告；basedontheofficersknowledge,thereportdoesnotcontainanyuntruestatementofamaterialfactoromittamaterialfactnecessaryinordertomakethestatementsmade,inlightofthecircu

54、mstancesunderwhichsuementsweremade,notmisleading; 据该官员所知,报告中不存在对重要事项的任何不真实陈述,或遗漏了对必要的重要事项的陈述,从证该陈述不会误导读者；basedonsuchofficersknowledge,thefinancialstatements,andotherfinancialinformationincludedinthe,fairlypresentinallmaterialrespectsthefinancialconditionandresultsofoperationsoftheissuerasof,andfoper

55、iodspresentedinthereport;据该官员所知,报告中包括的财务报表和其他财务信息,在所有重要方面公平地反映了上市公司在报内的财务状况和经营成果；thesigningofficers:(A)areresponsibleforestablishingandmaintaininginternalcontrols;(B)havedesigneinternalcontrolstoensurethatmaterialinformationrelatingtotheissueranditsconsolidatedsubsidiariesisknowntosuchofficersbyothe

56、rswithinthoseentities,particularlyduringtheperiodinwhichtheperiodicrepobeingprepared;(C)haveevaluatedtheeffectivenessoftheissuersinternalcontrolsasofadatewithin90daortothereport;and(D)havepresentedinthereporttheirconclusionsabouttheeffectivenessoftheirinternaolsbasedontheirevaluationasofthatdate;签署的官员：（A）负责建立和维护内部控制；（B）设计了这些内部控制,以保证这些官员了解了公司及其合并报告的下属机构有关的重要信息,尤其是那些在定期报告期内的信息；（C）在报告发布天内的评价了上市公司的内部控制系统的有效性；和（D）在报告中陈述了对上市公司内部控制系统效性的评价结论；thesigningofficershavedisclosedtotheissuersauditorsandtheauditmitteeoftheboardofdirectors(orpeulfillingtheequivalentfunction):(A)allsi