自2002年7月到现在,萨班斯法案已经实施3年多了,其实施效果如何?本文在对几篇主要外文文献编译的基础上,对萨班斯法案实施三年来的实践效果作一简要回顾与检查。总体看,法案导致的实施效果是:对公司而言,面临的压力不断增大,法案遵从成本十分高昂;对注册会计师而言,执业更为谨 Since July 2002 till now, the Sarbanes-Oxley Act has been implemented for more than three years and its implementation effect has been fulfilled. Based on the compilation of several major foreign documents, this paper makes a comparison between the three years of Sarbanes-Oxley practice Brief review and check. Overall, the effect of the law’s enforcement is that for companies, the pressure is on the rise and the cost of complying with the law is very high. For CPAs, the practice is more cautious