以安然、世通为代表的发生在本世纪初的一系列特大财务欺诈和审计失败案例大大增加了立法部门对财务报告内部控制有效性的关注。继美国萨班斯法案颁布以后,日本也制定了类似的法律和规范。本文将比较美日在评估和审计财务报告内部控制要求上 A series of cases of serious financial fraud and audit failures, represented by Enron and WorldCom, at the turn of this century have greatly increased the concern of the legislature on the effectiveness of internal control over financial reporting. Following the promulgation of the U.S. Sarbanes-Oxley Act, Japan has also enacted similar laws and regulations. This article compares the United States and Japan in assessing and auditing the internal control requirements for financial reporting