薩班斯法案（2002）Sec.104.(2)

　　(c)PROCEDURES.-The Board shall, in each inspection under this section, and in accordance with its rules for such inspections-

　　(1)identify any act or practice or omission to act by the registered public accounting firm,or by any associated person thereof,revealed by such inspection that may be in violation of this Act,the rules of the Board,the rules of the Commission,the firm's own quality control policies,or professional standards;

　　(2)report any such act,practice,or omission,if appropriate,to the Commission and each appropriate State regulatory authority;and

　　(3)begin a formal investigation or take disciplinary action,if appropriate,with respect to any such violation,in accordance with this Act and the rules of the Board.(d)CONDUCT OF INSPECTIONS.-In conducting an inspection of a registered public accounting firm under this section, the Board shall-

　　(1)inspect and review selected audit and review engagements of the firm(which may include audit engagements that are the subject of ongoing litigation or other controversy between the firm and 1 or more third parties),performed at various offices and by various associated persons of the firm,as selected by the Board;

　　(2)evaluate the sufficiency of the quality control system of the firm,and the manner of the documentation and communication of that system by the firm;and

　　(3)perform such other testing of the audit,supervisory,and quality control procedures of the firm as are necessary or appropriate in light of the purpose of the inspection and the responsibilities of the Board.