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1、外文翻譯原文：SECCommentLettersRelatedtoInternalControlDisclosuresTheSECnotesthatdisclosurefilingsmadewiththecommissionareincertaincasesedfstaffreview.IfthestaffattheSECDivisionofCpationFinancehasquestionsconcernsrelatedtoafili

2、ngifthestaffbelievesthatthefilingsareincompleteneedtobeimprovedtheregistrantissentacommentletter.Theregistranthas10businessdaystoreplytotheSECthisisusuallyaccompaniedbyarevisedfilingoftherelevantdisclosurefm..Thesecommen

3、tletterscanprovideinsightintotheSECsthinkingonproblemareas.InadditionbyknowingtheproblemsthattheSECislookingffilerscanavoidbecomingatargetofsuchlettersfromtheSEC.SincethequestionsraisedbytheSECareoftenquitespecificcommen

4、tlettersarealsousefultoauditstheirclientslookingfrelevantSECguidanceonimptantareas.BeginninginMay2005theSECbeganpubliclyreleasingcommentlettersissuedonafterAugust12004.ThecommentlettersareavailableattheSECswebsitehowever

5、unlessoneknowstheidentityofaspecificcompanyitisdifficulttosearchtheSECsdatabasefcommentlettersrelatedtospecifictopics.TheAuditAnalyticsdatabase(providedbyIvesGroupInc.)hasrecentlycategizedcommentlettersrelatedtotheRussel

6、l3000companies.TheauthsusedthisdatabasetoidentifySECcommentlettersissuedduring2008relatedtointernalcontroldisclosures.Examininginternalcontroldisclosuresisimptantbecausesection404(a)oftheSarbanesOxleyAct(SOX)isnowapplica

7、blefnonacceleratedfilers.Section404(a)requiresmanagementsassessmentofinternalcontrolswhilesection404(b)whichrequiresauditattestationwillberequiredffiscalyearsendingonafterDecember152009.RecipientsofCommentLettersTherewer

8、e60SECcommentlettersin2008relatedtointernalcontrolinfmationaboutanychangesininternalcontrolsintheirquarterly10Qfilings.Somecompaniessimplynotethattheyhadchangesininternalcontrolsdonotprovidedetaileddisclosureaboutsuchcha

9、nges.Othercompaniesstatethattheyaretakingremedialactionbutdonotprovideinfmationabouttheprogresschangesthathavecomeaboutduetosuchactionduringthecourseoftheyear.InsuchinstancestheSECsendsacommentletteradvisingthecompanyabo

10、uttheneedfadditionalinfmationarevisedfiling.FexampletheSECstatedinacommentletterto3DSystemsCpationthat“substantialptionsofthesubsectionentitledRemediationofmaterialweaknessesineachofthethreeperiodicreptsappeartobeidentic

11、alasaresultitisunclearwhatprogressifanythecompanyhasmadeduringeachperiod....Pleaseclarifywhichremedialactionsweretakenduringtherelevantquarter.“Crectlanguagewithoutqualifiers.Somecompanydisclosuresdonotconfmtotheprecisef

12、matrequiredbytheSECothersase“weasellanguage“otherqualifierstopaintarosierpicture.TheSECfrownsonsuchactions.FexampleinternalcontrolopinionsmustreflectconclusionsbytheCEOtheCFOnottheirbeliefs.Sometimeswhentheinternalcontro

13、lweaknessislimitedtoaspecifictypeoftransactionaccountcompaniesstatethat“internalcontrolsoverXhaveamaterialweakness.“Someothersstatethatthe“internalcontrolswereeffectiveexceptfX.“TheSECdoesnotpermitsuch“partialopinions““e

14、xceptfqualifications“asinternalcontroldisclosures.Similarlysomedisclosuresstatethattherewere“nosignificantchangesininternalcontrol“whentherequiredlanguageis“nochangesininternalcontrol.“Internalcontroldeficienciesinthedis

15、closureoftheissuefinvestigationbythestudyfoundcomparedtonondisclosureofthecompanythecompanydisclosedinternalcontroldeficienciesmecomplexoperationsganizationalstructuremuchmevariedmefinancialriskfinancialofficersthanrepla

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