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萨班斯-奥克斯利法案
sarbanes–oxley act

美国的《萨班斯－奥克斯利法案》；
(b) sarbanes oxley act in the united states;

但《萨班斯－奥克斯利法》并未将在美国证券交易所登记的外国公司排除在由上市公司会计监管委员会监督的要求之外。
however, the sarbanes-oxley act did not exclude foreign registrants on united states stock exchanges from the requirement for oversight by pcaob.

如上所述， "萨班斯－奥克斯利法案 "具有全球性的影响。
as discussed above, the sarbanes - oxley act has had global implications.

1. 证交会实施《萨班斯－奥克斯利法案》细则
sec final rules implementing the sarbanes-oxley act

正是出于所有这些原因，《萨班斯－奥克斯利法案》才在一些发达和发展中证券市场中遭到严格审查甚至严厉批评。
for all of these reasons, the sarbanes-oxley act of 2002 is being closely scrutinized and, in some cases, harshly criticized in countries with developed and developing securities markets.

12. 安然公司事件后，美国国会于2002年7月通过了《萨班斯－奥克斯利法》。
in the aftermath of enron, the congress of the united states passed the sarbanes - oxley act in july 2002.

例如，巴黎高等商业学校将 "萨班斯－奥克斯利法 "列入工商管理金融会计硕士学位的必修课程之中。
for example, the École des hautes Études commerciales de paris covers the sarbanes - oxley legislation in its mandatory master of business administration financial accounting course.

作为一家上市公司，肯耐珂萨必须遵守《萨班斯-奥克斯利法案》的规定和承担针对其财务系统进行的独立审计。
as a public company, kenexa is required to adhere to the requirements of the sarbanes- oxley act and to undergo independent auditing of its financial system controls.

美国规则，特别是2002年的《萨班斯-奥克斯利法案》(《萨氏法案》)在所有其他案例研究国家都经过了研究和讨论。
us rules, in particular the sarbanes-oxley act of 2002 (soa), have been examined and discussed throughout the other case study countries.

他还预先考虑到纽约股票交易所和全美证券交易商协会自动报价表(纳斯达克)提出的2002年《萨班斯－奥克斯利法案》中所载的新的要求。
it had also anticipated some of the new requirements contained in the sarbanes-oxley act of 2002, by the new york stock exchange (nyse), and by the national association of securities dealers automated quotations (nasdaq).

69. 首席风险官最初是大的金融公司聘来处理遵约问题的，然后就扩散到了其它面临法规问题的公司，例如 "萨班斯－奥克利斯 "那样的要求严格内部监控的公司。
chief risk officer (cro) cros were first employed in the large financial corporations to deal with compliance issues, and their employment spread to other corporations faced with regulations such as "sarbanes-oxley " that require strict internal controls.

在对安然公司、global crossing 电信公司和其他大公司的审计出现问题后，2002年7月颁布了《萨班斯－奥克斯利法》，美国审计业的自我监管被上市公司会计监管委员会的独立检查制度所取代。
in response to the problematic audits of enron, global crossing and other large companies, the enactment of the sarbanes-oxley act in july 2002 replaced the self-regulation of the united states auditing profession with a system of independent inspection by pcaob.

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