一、美国内部控制鉴证业务的新变化美国萨班斯法案第404条款规定,“管理层必须在公司年度报告中对内部控制进行报告,包括:(1)管理层有责任建立和维持充分的内部控制结构和财务报告的程序的声明,(2)在公司最近的财务年度期末,对公司内部控制结构和财务报告程序的有效性进行评价。同时,为上市公司提供审计业务的会计师事务所必须就管理层对财务报告 I. New Changes in the U.S. Internal Control Assurance Business Section 404 of the U.S. Sarbanes-Oxley Act states that ”Management must report internal controls in a company’s annual report, including: (1) Management has a responsibility to establish and maintain an adequate Internal control structure and financial reporting procedures, and (2) to evaluate the effectiveness of the internal control structure and financial reporting process at the end of the Company’s financial year, and at the same time, the accounting firm that provides audit services to listed companies must For management to financial reporting