Role and responsibilities of audit committee_2020年ACCA考試AA知識點
俗話說，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠，按計劃完成學習任務，積極參與ACCA備考中來。
【內(nèi)容導航】
Role and responsibilities of audit committee 審計委員會的角色和責任
【知識點】
Role and responsibilities of audit committee 審計委員會的角色和責任
Role and responsibilities of audit committee
? To monitor the integrity of the FS of the company and any formal announcements relating to the company's financial performance, reviewing significant financial reporting issues and judgements contained in them.
? To review the company's internal financial controls and, unless expressly addressed by a separate board risk committee composed of independent directors, or by the board itself, the company's control and risk management systems.
? To monitor and review the effectiveness of the company's internal audit function.
? To make recommendations to the board in relation to the appointment, reappointment and removal of the external auditor and to approve the remuneration and terms of engagement of the external auditors.
? Reviewing arrangements for confidential reporting by employees and investigation of possible improprieties.
? To review and monitor the external auditor‘s independence, objectivity and the effectiveness of the audit process.
? To develop and implement policy on the engagement of the external auditor to supply non-audit services.
? To report to the board, identifying any matters in respect of non-audit services which it considers that action or improvement is needed and making recommendations as to the steps to be taken.
? To report to the board on how AC has discharged its responsibilities overall.
要向大目標走去，就得從小目標開始。要想順利通過ACCA考試，那么就要努力堅持，不拋棄不放棄，相信大家一定會得償所愿。
注：以上內(nèi)容來自來自Joyce老師基礎班第11講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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