On "sarbanes-oxley Act Of Cpa Audit And Some Enlightenment,

Since autumn 2001, US erupted a series of accounting scandal one after another. It caused American accounting to receive enormous shock after some PLC sent out many significant financial events. Following Andersen leaving the audit industry and the promulgation of SOX, US accounting and auditing are affected heavily. The Marxist philosophy says that the internal reason is the initial reason and the external factor is the condition. A series of accounting problems reflected that American company's control has a series of problems which existed.The first part analyses the background of SOX. According to the differences and reasons' analysis between SOX act and our country relevant audit criterion, it points the place and issues which we can profit from and give us enlightenment. Then it have the conclusion and the suggestion.The second part states seven aspects which are related to our country's audit criterion and analyze the reasons.The third part is the key point in the whole thesis. It says in details that our country can have benefits from SOX. It can be divided into two sectors. One sector states the differences between US and our country, the important differences and the reasons. Some differences' influences are included. The other sector states that we can obtain some good issues from SOX. Some rules maybe suit for us, but some maybe not. For example the division of auditing and advising. serve, the change between the accounting companies.The last part is the conclusion and advice. It points out that our country should closely pay attention to and prudently profit from the reform measure which is connected in SOX. Finally we can achieve the international major tendency with our effort.