UC知道急！急！急！英文学的好的高手帮忙把下面一段英文翻译成中文！！不要翻译软件翻译的！！要通顺！
来源：百度知道 编辑：UC知道 时间：2024/05/24 16:02:21
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 Cohen, Krishnamoorthy, and Wright 2007. Further,
given the SEC’s recent increased attention on the MD&A, another issue to consider is whether mandating a more compre
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 Cohen, Krishnamoorthy, and Wright 2007. Further,
given the SEC’s recent increased attention on the MD&A, another issue to consider is whether mandating a more compre
哈哈，还好没有睡觉。。让我这个会计专业人人来帮你翻译吧。括号里面的东西是我加的，有的东西不是直译的哈。
我们的评论显示，审计研究人员在帮助形成治理结构中各团体之间的沟通过程上，发挥了宝贵的作用。但愿今后的学术研究工作可以继续调查改善审计员和审计委员会沟通的方法，以确保高质量的财务报告程序。举例来说，在解决外部审计员和管理层之间关于财务报告或是控制报告的争端时，确保审计委员会为外部审计员提供有效的（和客观的审计）意见是要考虑的重要因素。这是一个重要的研究领域，就我们所知，唯一的一份在萨班斯-奥克斯利法案（sarbanes-oxley)颁布后直接解决这个问题的研究显示，审计员报告说审计委员会通常在解决争端的时候扮演非常被动的角色。 （Cohen, Krishnamoorthy, and Wright 2007)
鉴于美国证券交易委员会近期对管理层的讨论和分析加强注意力，另一个要考虑的问题是，（如果 ）在管理层的讨论和分析(MD&A)内容中强制要求审计员和审计委员会进行更全面的沟通，是否在股东看来可以加强（两者之间）的这种沟通（直译为：在股东看来可以加强对这种沟通的贪婪）， 以及是否对管理阶层想要制造一个总体上有利于公司的印象的企图形成一定的障碍。