英語翻譯
CONCLUSION
Our review suggests audit researchers can play a valuable role in helping to shape the communication process among various parties in the governance structure.Hopefully,future academic
research will continue to examine ways to improve auditor-audit committee communications to ensure a high-quality financial reporting process.For instance,it is important to consider
the factors that can be put in place to ensure the audit committee can serve as an effective sounding board for the external auditors when resolving financial or control reporting disputes with management.This is an important avenue for research,and to our knowledge the only post-SOX study to directly address this issue finds that auditors report that audit committees generally play a very passive role in resolving disputes \3Cohen,Krishnamoorthy,and Wright 2007\4.Further,
given the SEC’s recent increased attention on the MD&A,another issue to consider is whether mandating a more comprehensive communication between the auditor and the audit committee
on the contents of the MD&A will strengthen the voracity of this communication to shareholders and serve to curb management’s attempts to create an overly favorable impression of the
company.