审计标准将在ISA 720中着手解决的问题,也将是我国审计研究又一新的课题。参考文献 1.Draft Regulations On the Operating and Financial Review and Directors’ document,The Department of Trade and Industry,May 2004. 2.Hi lmi E1ifoglu and Adrian P.Fitzsimons.New SEC Guidanceon蚴。 Current Reports.Bank Account ing&Finance.June 2004:38—42. Loan CoⅡ哪itments.and 3.Howard E.Berkenbl it,SEC Issues Interpretire Guidance on MD&A,SULLIVAN&WORCESTER。 January 20044.麟in the Post—Sarbanes—Oxley Era,删.Goodwin procter.COAl/sarban---oxindex.asp。January 2003. 5.Michael Bromwich.OFR and Intangibles.PPT of 14 Apri 2005. 6.SEC Focus on MD&A Disclosure,FENWICK&WEST LLP,February 2002 7.SEC Proposes New Rules:MD&A Requirements Regarding Critical Accounting Pol icies.FENWICK& WEST LLP.May 2002 8.UK’S OFR standard abig step forward,s/technical/news,May2004 116
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