ACCA考試audit committee怎么理解？

ACCA考試是讓學(xué)員學(xué)習(xí)并掌握財會知識的過程，ACCA考試的知識點(diǎn)較多，學(xué)員能夠有足夠的時間去備考。ACCA考試學(xué)員怎么備考去很關(guān)鍵。那么，ACCA考試audit committee怎么理解？

audit committee是ACCA考試其中一個知識點(diǎn)的學(xué)習(xí)，在學(xué)習(xí)該內(nèi)容的時候，學(xué)員要知道哪些知識點(diǎn)是需要掌握的，哪些知識點(diǎn)是需要理解的。audit committee的內(nèi)容主要可以從下面四點(diǎn)去學(xué)習(xí)：

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1、The objectives of the audit committee

Increasing public confidence in the credibility and objectivity of published financial information;

Assisting directors in meeting their responsibilities in respect of financial reporting.

2、The function of the audit committee

Monitoring the integrity of financial statements;

Reviewing the company’s internal financial controls;

Monitoring and reviewing the effectiveness of the internal audit function;

Making recommendations in relation to the appointment and removal of the external auditor and their remuneration;

Reviewing and monitoring the external auditor’s independence and objectivity and the effectiveness of the audit process;

Developing and implementing policy on the engagement of the external auditor to supply non-audit services.

3、Advantages

In addition to meeting the objectives stated above, audit committee has the following advantages.

It may improve the quality of management accounting, as it is well placed to criticize internal functions.

It should lead to better communication between the directors, external auditors and management.

4、Disadvantages

Audit committee may lead to:

fear that their purpose is to catch management out;

non-executive directors being over-burdened with detail;

a‘two-tier’board of directors;

additional cost in terms, at least, of time involved.

ACCA知識點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。