我们住在了一个类似红灯区的附近酒店，据说晚上听到有飚车的声音。我相信，因为连小巴司机都爱极品飞车。

迪斯尼绝对梦幻，一时之间我也忘记自己是谁了。

莲香楼的点心很好吃，虽然你完全听不懂老人家们在说什么。

各式各样的小吃，食材和料理都很好。芒果好吃

听说hk同胞说，陈冠西为国争光，打开国际市场。。。

时代广场上面的直播，那个盛况诶。

每天的八卦杂志那个厚阿，5叠文汇报~

这个城市

回到上海，兴奋。

 

萨班斯-奥克斯利法案签署成为法律，于2002年7月30日，布什总统，并批准了由众议院通过的一票423-3及由参议院99-0 。 Sarbanes-Oxley is considered the most significant change to federal securities laws in the United States since the New Deal.萨班斯法案被认为是最显着的变化，以联邦证券法，在美国，由于新的交易。 Officially titled the Public Company Accounting Reform and Investor Protection Act of 2002, and commonly called SOX and Sarbox, it was named after sponsors Senator Paul Sarbanes (D-MD) and Representative Michael G. Oxley (R-OH) and came as result of a series of corporate financial scandals.正式命名为公众公司会计改革与投资者保护法， 2002年，被称为SOX和sarbox ，它被命名为提案人参议员保罗萨班斯（四-海事处） ，并代表迈克尔g.奥克斯利（ - OH ）和来自结果一系列的公司财务丑闻。

The Sarbanes-Oxley Act is designed to review dated legislative audit requirements to protect investors by improving the accuracy and reliability of corporate disclosures, covering issues such as establishing a public company accounting oversight board, corporate responsibility, auditor independence, and enhanced financial disclosure.萨班斯-奥克斯利法案旨在检讨过时的立法审计要求，以保护投资者，提高准确性和可靠性公司披露，涉及的问题，例如建立一个公共公司会计监督委员会，企业责任，核数师的独立性，以及强化财务披露。 The act's major provisions mention that we can name the prohibition on insider trades during pension fund blackout periods, the certification of financial reports by CEOs and CFOs, the public reporting of CEO and CFO compensation and profits, accelerated reporting of trades by insiders, and ban personal loans to any Executive Officer and Director.该法的主要条款提及的是，我们可以名称关于禁止内幕交易，在养老基金，大停电期间，验证财务报告的CEO和CFO ，市民举报的CEO和CFO补偿和利润，加速报告的行业内部人员，并禁止个人贷款，以任何行政官员和董事。 Basically, the act requires full disclosure on just about everything.基本上，该法规定，充分披露就只是一切。

Sarbanes-Oxley requires additional disclosure as well as criminal and civil penalties for securities violations and significantly longer jail sentences and larger fines for corporate executives who knowingly and willfully misstate financial statements.萨班斯-奥克斯利法案，需要更多的披露，以及刑事和民事惩罚违反证券法，并显着延长，被判入狱及罚款额较大的企业管理人员，他们明知而随意misstate财务报表。 The act also notes the prohibition on audit firms providing extra "value-added" services to their clients, including actuarial services, legal and extra services such as consulting or unrelated to their audit work.该法还指出，禁止审计公司提供的额外的"增值"服务，他们的客户，包括精算服务，法律和额外的服务，如咨询或无关，他们的审计工作。 The Sarbanes Oxley Act also requires that publicly traded companies furnish independent annual audit reports on the existence and condition of internal controls as they relate to financial reporting.萨班斯奥克斯利法案，也要求公开交易的公司提供独立的年度审计报告中，对存在和条件，内部控制的，由于这些问题涉及的财务报告。

Other provisions included mention that US companies are now obliged to have an internal audit function, which must be certified by external auditors.其他条款包括提说，美国公司现在必须有内部审计职能，而且必须是通过认证的外部审计。 The act also grants auditor independence, including outright bans on certain types of work and pre-certification by the company's Audit Committee of all other non-audit work.该法还赋予审计师的独立性，其中包括直接禁止某些类型的工作，并预认证，由该公司的审计委员会的所有其它非审计工作。 The Sarbanes-Oxley Act list also requires that information on how significant transactions are initiated, authorized, supported, processed, and reported must be disclosed if this information is requested at any time.萨班斯-奥克斯利法案名单中，也要求提供有关如何重大交易发起，认可，支持，处理，并报告必须披露，如果这个信息是要求在任何时候。

Sarbanes-Oxley allows enough information about the flow of transactions to identify where material misstatements due to error or fraud could occur.萨班斯-奥克斯利法案允许足够的信息流通交易，以确定哪些地方虚报材料因错误或舞弊可能发生。 There is also information and other implementations and controls designed to prevent or detect fraud, including who performs the controls and the regulated segregation of duties.还有资料和其他执行及管制措施旨在预防或发现欺诈行为，包括从事管制和规管职责分工。 This act also states how the period-end financial reporting process and controls over safeguarding of assets, reporting the results of management's testing and evaluation must be handled.此法还规定如何期末财务报告程序和控制资产的维护，报表管理成果的检验和评估，并须予以处理。

The future of The Sarbanes-Oxley Act will depend on businesses' ability to respond to those areas already mentioned by making it a part of every-day business.未来的萨班斯-奥克斯利法案，将取决于企业的能力，以应对这些领域已经提到，使政策的一部份，每一天的商务。 Deloitte and Touche LLP has released a new publication called "Under Control" where some points on this matter are exposed, such as education and training to reinforce the control environment, clearly articulated roles and responsibilities and assigned accountability, effective and efficient processes for evaluating testing, remediating, monitoring, and reporting on controls, technology to enable compliance, adaptability and flexibility to respond to organizational and regulatory change, and integrated financial and internal control processes.德勤事务所发布了一份新的出版物所谓的"受控制" ，而有些点就这件事暴露，如教育和培训，以加强控制环境，明确角色和职责，并指派问责制的，有效的和高效的流程评估测试，补救，监测与报告控制，技术，使遵性，适应性和灵活性，以应对组织和管理的转变，以及转变的综合财务和内部控制流程。 It's clear that the act may need refining in the future, but presently it serves as a protection to investors against those that do not or mistakenly fail to report accurately.它的明确表示，该法案可能需要精炼，在未来，但现在它可作为一种保护投资者，对那些不误或不准确的报告。

新学一个单词长草

哦

最近长草S5IS

丰收亚丰收！！！