一、众说纷纭,孰是孰非安然、世通等公司财务舞弊及与此相关的审计失败改写了美国证券市场监管的历史。美国于2002年通过的《萨宾纳斯—奥克斯莱法案》明确禁止注册会计师为同一客户同时提供审计业务和法案中列举的九项非审计业务,在全世界引起广泛的反响。(一)限制会计师事务 First, different opinions, what is non-Enron, WorldCom and other financial fraud and related audit failed to rewrite the history of the United States securities market regulation. The Sabinas-Oxley Act, passed by the United States in 2002, explicitly prohibits CPAs from simultaneously providing nine non-audit businesses listed in the Audit Business and the Act for the same client, causing widespread repercussions throughout the world. (A) limit the accounting firm