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外文文献翻译原文：ANewAccountingCultureButnomatterhowsmallaminoritycausedtheproblems,allofusintheaccountingprofessionareworkingtosolvethem.Tobeginwith,wewere“presentatthecreation”ofmanyofthereformideasthatwererecentlyembracedbylaw.Wehelpeddeveloptheproposalforaboardtooverseeauditorsofpubliccompanies,anideathatevolvedintothePublicCompanyAccountingOversightBoard.Wecalledforarequirementthatauditorsbehiredbytheboard’sauditcommittee,notmanagement.Weagreedwithaprohibitiononthosewhoauditpubliccompaniesfromconsultingintwokeyareas:financialsystemsdesignandimplementation,andinternalauditoutsourcing.Andwecreatedapublic-interesttestagainstwhichallreformscouldbemeasured:Willithelpinvestorsmakeinformedinvestmentdecisions?Willitenhanceauditqualityandthequalityoffinancialreporting?Willithelprestoreconfidenceinthecapitalmarkets,ournation’sfinancialreportingsystemandtheaccountingprofession?WillitbegoodforAmerica’sfinancialmarketsandeconomicgrowth?Butwe’velookedbeyondlegislation.We’veengagedinalongandseriousprocessofintrospectionattheAICPAoverwhatwentwrongandwhatmustbedonetomakeitright.Lettherebenodoubt:HundredsofthousandsofmembersoftheCPAprofessionsay“no”everyday.“No”meansprotectingthepublicinterestbyrejectingunsoundcorporateaccountingpractices.“No”meansreducingtheriskofdeceitandfraud.“No”meansensuringthatauditedstatementsarenotjustaccurate,butilluminating.“No”meansquestioningandchallengingmanagement.Whenjustified,itmeansrejectingmanagement’saccountingdecisions.Saying“no”meanssaying“yes”toprotectingthepublicinterest.Onlyifauditorsarefullypreparedtosay“no”willinvestorsbefullypreparedtosay“yes.”“No”isnotalwayseasytosay.Butobscuredbytherecentfocusonourprofessionisthefactthatauditorssayiteveryday.Thesestoriesrarelycometolightbecauseanauditorprevailsonclientstodotherightthing.Everyday,anauditoristellingacorporateexecutivewhatmustbedisclosed,whyanitemcan’tbetreatedinacertainmannerorwhyacertainactivitymustbeshownonthebalancesheet.Everyyear,membersoftheAICPAcollectivelyconductalmost17,000a
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