Audit committees（審計委員會）是什么_2020年ACCA考試AA知識點
備考2021年ACCA考試，請大家一直堅守下去，努力前行，爭取一次順利通過。今天東奧小編為大家準備了AA科目的知識點，快來學習一下吧。
【內(nèi)容導(dǎo)航】
Audit committees 審計委員會
【知識點】
Audit committees 審計委員會
Audit committees 審計委員會
An audit committee is a sub-committee of the board of directors who can help the company maintain objectivity regarding financial reporting and the audit of FS.
The board should establish an audit committee of at least 3, or in the case of smaller companies, 2 members, who should all be independent non-executive directors.
At least one member of the audit committee should have recent and relevant financial experience with an appropriate professional accountancy qualification.
考生要充分利用好ACCA考試知識點，快來學習知識點吧。東奧小編預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第7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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