Board of Directors(董事會(huì))是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-07-07 09:36:06

如果你覺得現(xiàn)在走的辛苦，那就證明你在走上坡路。acca考試科目共有15門，涉及內(nèi)容相對(duì)較廣，考試難度大?？忌胍M快通過(guò)acca考試，需要多做習(xí)題，掌握基礎(chǔ)知識(shí)點(diǎn)。今天為大家整理了關(guān)于Board of Directors(董事會(huì))的知識(shí)點(diǎn)，一起來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Board of Directors(董事會(huì))

【知識(shí)點(diǎn)】

Board of Directors(董事會(huì))是什么

Audit committee:

An audit committee is a sub-committee of the board of directors who can help the company maintains 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.

不要因?yàn)檠矍暗睦Ь尘捅^失望，很多的人就是在陷入困境之后創(chuàng)造出了奇跡。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第7講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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